The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students
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 professional...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2018-07-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Online Access: | http://www.sciencedirect.com/science/article/pii/S1138489117300171 |