La influencia de la profesionalidad de los auditores en su juicio ético: diferencias entre auditores en ejercicio y estudiantes de posgrado
The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students
Resumen
Antecedentes
Los valores profesionales de los auditores han sido criticados en los últimos años. La bibliografía ha señalado que la profesionalidad de los auditores se ha reducido debido a la situación del mercado actual de la auditoría y al predominio de los objetivos comerciales frente a los profesionales.
Objetivos
El objetivo principal de este artículo es analizar el compromiso de los auditores con la profesionalidad mediante dos valores profesionales fundamentales: el interés público y el compromiso con la independencia. Además, este artículo estudia si los valores profesionales de los estudiantes de posgrado de auditoría difieren de los valores de los auditores en ejercicio y si estos varían entre los auditores en diversos momentos de su carrera profesional. El estudio también pretende establecer la influencia del compromiso con el interés público y el compromiso con la independencia sobre el juicio ético de los auditores.
Metodología
La metodología utilizada consiste en una encuesta distribuida entre auditores en ejercicio y estudiantes de posgrado de auditoría. Se obtuvieron 122 respuestas de auditores españoles y 55 respuestas de estudiantes de posgrado de auditoría.
Para comprobar las hipótesis planteadas, se han llevado a cabo pruebas ANOVA y análisis de regresión múltiple.
Resultados
Los resultados de este artículo revelan que el compromiso con el interés público y con la independencia es mayor en el caso de los estudiantes que en el caso de los auditores. También muestran que estos valores profesionales se reducen con la experiencia. Sin embargo, los resultados también indican que los auditores poseen un juicio ético superior al de los estudiantes. Hay que destacar también que los resultados revelan que los valores profesionales en estudio, interés público e independencia, influyen considerablemente en el juicio ético.
Conclusiones
Este estudio tiene implicaciones prácticas en la mejora de la toma de decisiones éticas en la auditoría de cuentas. Los resultados obtenidos pueden ayudar a la propuesta de medidas aplicables tanto en la educación como en la selección y desarrollo profesional de los auditores.
Descargas
Citas
Abdolmohammadi et al., 2003: Does selection-socialization help to explain accountants’ weak ethical reasoning? Journal of Business Ethics, 42 (2003), pp. 71-81
Alleyne et al., 2013: Towards a conceptual model of whistle-blowing intentions among external auditors The British Accounting Review, 45 (2013), pp. 10-23
Anderson-Gough et al., 2000: In the name of the client: The service ethic in two professional services firms Human Relations, 53 (2000), pp. 1151-1174
Aranya et al., 1981: An examination of professional commitment in public accounting, Accounting Organizations and Society, 6 (1981), pp. 271-280
Baker, 2014: An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective Journal of Accounting & Organizational Change, 10 (2014), pp. 216-228 http://dx.doi.org/10.1093/ndt/gfy211
Bamber and Iyer, 2002: Big 5 auditors’ professional and organizational identification: Consistency or conflict? Auditing: A Journal of Practice & Theory, 21 (2002), pp. 21-38 http://dx.doi.org/10.1016/j.ejso.2018.05.027
Beattie et al., 2013: Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment Accounting and Business Research, 43 (2013), pp. 56-81
Bline et al., 1991: The measurement of organizational and professional commitment: An examination of psychometric properties of two commonly used instruments Behavioral Research in Accounting, 3 (1991), pp. 1-12
Bobek et al., 2015: The influence of roles and organizational fit on accounting professionals’ perceptions of their firms’ ethical environment Journal of Business Ethics, 126 (2015), pp. 125-141
Carrera et al., 2001: Gender, the state and the audit profession: Evidence from Spain (1942–88) European Accounting Review, 10 (2001), pp. 803-815
Carrington et al., 2013: An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession Behavioral Research in Accounting, 25 (2013), pp. 1-20
Clikeman et al., 2001: The effect of the 150-hour requirement on new accountants’ professional commitment, ethical orientation, and professionalism Critical Perspectives on Accounting, 12 (2001), pp. 627-645
Cohen et al., 1998: The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits Accounting Horizons, 12 (1998), pp. 250-270
Cohen et al., 2001: An examination of differences in ethical decision-making between Canadian business students and accounting professionals Journal of Business Ethics, 30 (2001), pp. 319-336
Conroy et al., 2010: Ethical attitudes of accounting practitioners: Are rank and ethical attitudes related? Journal of Business Ethics, 91 (2010), pp. 183-194
Cowton, 2009: Accounting and the ethics challenge: Re-membering the professional body Accounting and Business Research, 39 (2009), pp. 177-189
Davenport and Dellaportas, 2009: Interpreting the public interest: A survey of professional accountants Australian Accounting Review, 19 (2009), pp. 11-23
Elias, 2006: The impact of professional commitment and anticipatory socialization on accounting students’ ethical orientation Journal of Business Ethics, 68 (2006), pp. 83-90
Elias, 2008: Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing Managerial Auditing Journal, 23 (2008), pp. 283-294
Emerson et al., 2007: Ethical attitudes of accountants: Recent evidence from a practitioners’ survey Journal of Business Ethics, 71 (2007), pp. 73-87
Espinosa-Pike, 2001: El papel de la universidad en la mejora del comportamiento ético de los profesionales contables Spanish Accounting Review, 4 (2001), pp. 53-74
Espinosa-Pike and Barrainkua, 2016: An exploratory study of the pressures and ethical dilemmas in the audit conflict Spanish Accounting Review, 19 (2016), pp. 10-20
Ferguson et al., 2011: Accounting education, socialisation and the ethics of business Business Ethics: A European Review, 20 (2011), pp. 12-29
Fogarty, 1992: Organizational socialization in accounting firms: A theoretical framework and agenda for future research Accounting, Organizations and Society, 17 (1992), pp. 129-149
Fogarty et al., 1998: Where the rubber meets the road: Performance evaluation and gender in large public accounting organizations Women in Management Review, 13 (1998), pp. 299-310
Ford and Richardson, 1994: Ethical decision making: A review of the empirical literature Journal of Business Ethics, 13 (1994), pp. 205-221
Freidson, 2001: Professionalism the third logic: On the practice of knowledge Chicago, (2001)
Gaa, 2006: Integrity, auditor independence, and the protection of investors Advances in Public Interest Accounting, 12 (2006), pp. 27-47
Gendron et al., 2006: An examination of the ethical commitment of professional accountants to auditor independence Journal of Business Ethics, 64 (2006), pp. 169-193
Glover et al., 2002: Gender differences in ethical decision making Women in Management Review, 17 (2002), pp. 217-227
Goetz et al., 1991: The effect of accounting firm size and member rank on professionalism Accounting, Organizations and Society, 16 (1991), pp. 159-165
Gonzalo Angulo, 2013: Los requisitos educativos para el acceso y la formación continuada de los auditores Revista Galega de Economía, 22 (2013), pp. 249-280
Hall, 1968: Professionalization and bureaucratization American Sociological Review, Vol. 33 (1968), pp. 92-104
Hanlon, 1996: Casino capitalism and the rise of the commercialised service class – An examination of the accountant Critical Perspectives on Accounting, 7 (1996), pp. 339-363
Helliar and Bebbington, 2004: Taking Ethics to Heart: A Discussion Document by the Research Committee of the Institute of Chartered Accountants of Scotland Institute of Chartered Accountants of Scotland, (2004)
Holtbrügge et al., 2015: Personal attributes, organizational conditions, and ethical attitudes: A social cognitive approach Business Ethics: A European Review, 24 (2015), pp. 264-281
Humphrey et al., 2006: Independence and competence? A critical questioning of auditing Advances in Public Interest Accounting, 12 (2006), pp. 149-167
ICAC, 2016: Situación de la Auditoría en España – 2015 (2016) (BOICAC N.°105/March 2016)
IAESB, 2014: IES 4, Initial Professional Development-Professional Values, Ethics, and Attitudes (Revised) (2014) Available at: https://www.ifac.org/publications-resources/ies-4-initial-professional-development-professional-values-ethics-and-attit-0 (accessed 10.1.16)
IAASB, 2014: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality (2014) Available at: https://www.ifac.org/publications-resources/framework-audit-quality-key-elements-create-environment-audit-quality (accessed 20.5.14)
Jeffrey et al., 1996: Ethical development, professional commitment, and rule observance attitudes: A study of auditors in Taiwan The International Journal of Accounting, 31 (1996), pp. 365-379
Jenkins and Lowe, 2009: Auditors as advocates for their clients: Perceptions of the auditor-client relationship Journal of Applied Business Research, 15 (2009), pp. 73-78
Jones et al., 2003: Auditors’ ethical reasoning: Insights from past research and implications for the future Journal of Accounting Literature, 22 (2003), pp. 45-103
Kaplan and Whitecotton, 2001: An examination of auditors’ reporting intentions when another auditor is offered client employment Auditing: A Journal of Practice & Theory, 20 (2001), pp. 45-63 http://dx.doi.org/10.1016/j.ejso.2018.05.027
Kohlberg, 1984: Essays on moral development: Vol II. The Psychology of moral development Harper & Row, (1984)
Krugman, 2000: Women in accounting: Tearing down the barriers Accounting Today, 14 (2000), pp. 56-57
Larson, 1977: The rise of professionalism: A sociological analysis University of Berkeley Press, (1977)
Lord and DeZoort, 2001: The impact of commitment and moral reasoning on auditors’ responses to social influence pressure Accounting, Organizations, and Society, 26 (2001), pp. 215-235
McPhail, 2006: Ethics and the individual professional accountant. A literature Review Institute of Chartered Accountants of Scotland, (2006)
Mintz, 2015: Whistleblowing considerations for external auditors under Dodd-Frank: A blueprint for future research pp. 99-128
O’Fallon and Butterfield, 2005: A review of the empirical ethical decision-making literature: 1996–2003 Journal of Business Ethics, 59 (2005), pp. 375-413
Parker, 1987: An historical analysis of ethical pronouncements and debate in the Australian accounting profession Abacus, 23 (1987), pp. 126-140
Ponemon, 1992: Ethical reasoning and selection-socialization in accounting Accounting, Organizations and Society, 17 (1992), pp. 239-258
Porter et al., 1974: Organizational commitment, job satisfaction, and turnover among psychiatric technicians Journal of Applied Psychology, 59 (1974), pp. 603-609
Rest, 1986: Moral development: Advances in research and theory Preager Publishers, (1986)
Samuel et al., 2009: On the eclipse of professionalism in accounting: An essay Accounting, organizations and institutions, pp. 367-395
Scholarios et al., 2003: Anticipatory socialisation: The effect of recruitment and selection experiences on career expectations Career Development International, 8 (2003), pp. 182-197
Shafer et al., 2002: The effects of corporate ownership on public accountants’ professionalism and ethics Accounting Horizons, 16 (2002), pp. 109-124
Shafer and Simmons, 2011: Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China Accounting, Auditing & Accountability Journal, 24 (2011), pp. 647-668 http://dx.doi.org/10.5858/arpa.2017-0374-OA |
Shafer, 2015: Ethical climate, social responsibility, and earnings management Journal of Business Ethics, 126 (2015), pp. 43-60
Shaub and Braun, 2014: Call of duty: A framework for auditors’ ethical decisions Accounting for the public interest: perspectives on accountability, professionalism and role in society, pp. 3-25
Sierra Molina and Santa María Pérez, 2002: Audit professional judgements: The auditor's individual differences Spanish Accounting Review, 5 (2002), pp. 179-203
Suddaby et al., 2009: The organizational context of professionalism in accounting Accounting, Organizations and Society, 34 (2009), pp. 409-427
Sweeney et al., 2010: The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions Journal of Business Ethics, 93 (2010), pp. 531-551
Taylor et al., 2003: A proposed framework emphasizing auditor reliability over auditor independence Accounting Horizons, 17 (2003), pp. 257-266
Warren and Parker, 2009: Bean counters or bright young things?: Towards the visual study of identity construction among professional accountants Qualitative Research in Accounting & Management, 6 (2009), pp. 205-223 http://dx.doi.org/10.1007/s00038-018-1121-7 |
Wyatt, 2004: Accounting professionalism – They just don’t get it Accounting Horizons, 18 (2004), pp. 45-53
Las obras que se publican en esta revista están sujetas a los siguientes términos:
1. Ediciones de la Universidad de Murcia (EDITUM) y ASEPUC conservan los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia de uso indicada en el punto 2.
2. Las obras se publican en la edición electrónica de la revista bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional. Permite copiar, distribuir e incluir el artículo en un trabajo colectivo (por ejemplo, una antología), siempre y cuando no exista una finalidad comercial, no se altere ni modifique el artículo y se cite apropiadamente el trabajo original. Esta revista no tiene tarifa por la publicación Open Access. ASEPUC y EDITUM financian los costes de producción y publicación de los manuscritos.
3. Condiciones de auto-archivo. Se permite y se anima a los autores a difundir electrónicamente la versión publicada de sus obras, ya que favorece su circulación y difusión y con ello un posible aumento en su citación y alcance entre la comunidad académica.
