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The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students

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  • Barrainkua, Itsaso
  • Espinosa-Pike, Marcela

Abstract

Auditors’ professionalism has been criticized in recent years. Literature suggests that professionalism is decreasing due to the current audit market and the predominance of commercial goals.

Suggested Citation

  • Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:176-187
    DOI: 10.1016/j.rcsar.2017.07.001
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    References listed on IDEAS

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    Cited by:

    1. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    2. Jean Damascene Mvunabandi & Haruna Maama, 2023. "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 13(5), pages 119-127, September.

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    More about this item

    Keywords

    Auditing profession; Public interest commitment; Ethical judgement; Independence enforcement; Experience; Profesión de auditoría; Compromiso con el interés público; Juicio ético; Independencia; Experiencia;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • A29 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • A29 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Other

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