Itsaso Barrainkua

• University of the Basque Country

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 on a questionnaire distributed among 360 undergraduate business students at 21 higher education institutions in Spain. Findings The s...

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 conflict (OPC). The study also tests for the differences in the perception of OPC among professionals in different work settings: (i) professio...

The loss of professional identity and a greater orientation towards commercial goals on the part of professional accountants have been considered as one of the main causes of the financial scandals. This ‘deprofessionalization’ has focused on auditors, with few studies analysing other accounting professionals. This study, carried out among more tha...

This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To an...

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 main objective of this paper is to analyze auditors’ commitment to professionalism through two key professional values: public int...

Este trabajo estudia la respuesta de los auditores a las presiones derivadas de los presupuestos de auditoría ajustados, así como el efecto que los valores profesionales de los auditores y otros factores organizativos tienen en su comportamiento. El estudio, llevado a cabo entre 103 auditores españoles, revela que las presiones de tiempo y competen...

This paper examines the adoption of the Code of Ethics of the International Ethics Standard Board of Accountants (IESBA) by European accounting organizations. Further, it analyses the influence of Hofstede's countries' cultural dimensions and accounting organizations' seniority on the adoption of the IESBA Code of Ethics. The results suggest that a...

Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit budgets, the ethical acceptability of URT, the influence...

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 t...