An exploratory study of the pressures and ethical dilemmas in the audit conflict

Marcela Espinosa-Pike and Itsaso Barrainkua

Revista de Contabilidad - Spanish Accounting Review, 2016, vol. 19, issue 1, 10-20

Abstract: 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 interest with which they are confronted. This paper also studies the influence of the size of the audit firm and the experience of the auditors on the perception of pressures, their ethical judgment, and the way of resolving conflicts of interest.

Keywords: Auditing; Ethical dilemmas; Pressures; Audit quality; Audit firm size; Auditor experience; Small and medium-sized audit firms; Auditoria; dilemas éticos; presiones; calidad de la auditoria; tamaño de la firma de auditoría; experiencia del auditor; pequeñas y medianas firmas de auditoría (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:19:y:2016:i:1:p:10-20

DOI: 10.1016/j.rcsar.2014.10.001

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