Abengoa y su Auditoría: Algunas Preguntas (Abengoa and the Audited Accounts: Some Questions)

27 Pages Posted: 18 Dec 2015 Last revised: 24 Jan 2018

See all articles by Pablo Fernandez

Pablo Fernandez

University of Navarra - IESE Business School

Alberto Ortiz Pizarro

University of Navarra, IESE Business School

Isabel Fernández Acín

University of Navarra - University of Navarra, Students

Date Written: January 24, 2018

Abstract

Spanish Abstract: Varios antiguos alumnos y amigos nos enviaron varias preguntas que se responden brevemente en este documento. ¿Se podía ver venir lo sucedido mirando los estados contables? ¿Reflejan los estados contables la verdad de la empresa? ¿Qué decían los auditores de Abengoa? ¿Son poco fiables los auditores? ¿Cuánto cobraron los auditores a Abengoa? ¿Cuándo y cómo se va a arreglar el evidente conflicto de intereses de algunas auditoras? ¿Anticiparon esto los inversores en Bolsa?

English Abstract: Several alumni and friends sent to us several questions that we answer in this paper. Could we know what was happening by reading the financial statements? Do the financial statements reflect the "truth" of the company? Can we trust the auditors? Did the investors anticipate what was happening in Abengoa?

Note: Downloadable document is in Spanish.

Keywords: Abengoa, Auditors, Value, cash flow, perimetro de consolidacion

JEL Classification: G12, G31, M21

Suggested Citation

Fernandez, Pablo and Ortiz Pizarro, Alberto and Fernández Acín, Isabel, Abengoa y su Auditoría: Algunas Preguntas (Abengoa and the Audited Accounts: Some Questions) (January 24, 2018). Available at SSRN: https://ssrn.com/abstract=2704780 or http://dx.doi.org/10.2139/ssrn.2704780

Pablo Fernandez (Contact Author)

University of Navarra - IESE Business School ( email )

Camino del Cerro del Aguila 3
28023 Madrid
Spain
+34 91 357 0809 (Phone)
+34 91 357 2913 (Fax)

HOME PAGE: http://web.iese.edu/PabloFernandez/

Alberto Ortiz Pizarro

University of Navarra, IESE Business School ( email )

Camino del Cerro del Águila, 3
Madrid, 28023
Spain

Isabel Fernández Acín

University of Navarra - University of Navarra, Students ( email )

Pamplona
Spain

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