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...

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Bibliographic Details
Main Authors: Itsaso Barrainkua, Marcela Espinosa-Pike
Format: Article
Language:English
Published: Universidad de Murcia 2018-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Online Access:http://www.sciencedirect.com/science/article/pii/S1138489117300171