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

Itsaso Barrainkua and Marcela Espinosa-Pike

Revista de Contabilidad - Spanish Accounting Review, 2018, vol. 21, issue 2, 176-187

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.

Keywords: Auditing profession; Public interest commitment; Ethical judgement; Independence enforcement; Experience; Profesión de auditoría; Compromiso con el interés público; Juicio ético; Independencia; Experiencia (search for similar items in EconPapers)
JEL-codes: A29 M40 M42 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:21:y:2018:i:2:p:176-187

DOI: 10.1016/j.rcsar.2017.07.001

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