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An exploratory study of the pressures and ethical dilemmas in the audit conflict
(Elsevier, 2016-01-09)
The present study analyzes the pressures perceived by auditors in their professional activity. Furthermore, it explores the ethical acceptability of questionable practices and the way auditors resolve the conflicts of ...
Undergraduate business students´perception of auditing: impact of proximity and knowledgeon auditors´stereotype
(Emerald Publishing Limited, 2021-07-22)
Purpose – This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.
Design/methodology/approach – This study is based ...
Los profesionales contables en España: un análisis comparado de los valores éticos y profesionales
(Taylor & Francis, 2019-05-31)
[ES]La pérdida de identidad profesional y una mayor orientación hacia los intereses comerciales por parte de los profesionales de la contabilidad han sido aludidas como algunas de las principales causas de los graves ...