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

  • Itsaso Barrainkua Arostegi, Ph.D. Departamento Economía Financiera I. Facultad de Economía y Empresa, Universidad del País Vasco UPV/EHU, Bilbao, Spain.
  • Marcela Espinosa Pike Departamento Economía Financiera I. Facultad de Economía y Empresa, Universidad del País Vasco UPV/EHU, Bilbao, Spain.
Palabras clave: Profesión de auditoría, Compromiso con el interés público, Juicio ético, Independencia, Experiencia

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.

 

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Publicado
01-07-2018
Cómo citar
Barrainkua Arostegi, I., & Espinosa Pike, M. (2018). La influencia de la profesionalidad de los auditores en su juicio ético: diferencias entre auditores en ejercicio y estudiantes de posgrado. Revista De Contabilidad - Spanish Accounting Review, 21(2), 176-187. https://doi.org/10.1016/j.rcsar.2017.07.001
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