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 profess...
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 |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/353301 |