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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 ...
The influence of auditors´professionalism on ethical judgement: differences among practitioners and postgraduate students
(Elsevier, 2018-07)
Antecedents
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.
Objectives
The ...
Antecedents of organisational professional conflict faced by professional accountants in different work settings
(Scielo, 2020-07)
Purpose – The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on organisational professional ...
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 ...