An exploratory study of the pressures and ethical dilemmas in the audit conflict: Un estudio exploratorio de las presiones y dilemas éticos en el conflicto de auditoría

María Consuelo Pucheta-Martínez

doi:10.1016/j.rcsar.2014.10.001

Autores/as

María Consuelo Pucheta-Martínez

DOI: https://doi.org/10.1016/j.rcsar.2014.10.001

Palabras clave: Auditing, Ethical dilemmas, Pressures, Audit quality, Audit firm size, Auditor experience, Small and medium-sized audit firms

Resumen

El presente estudio analiza las presiones percibidas por los auditores en el ejercicio de su actividad profesional. Así mismo, explora la aceptabilidad ética de ciertas prácticas cuestionables y la forma en que los auditores resuelven los conflictos de interés a los que se enfrentan. Este trabajo estudia además la influencia del tamaño de la firma de auditoría y de experiencia de los auditores en la percepción de presiones, su juicio ético y la forma de resolver los conflictos de interés.Para llevar a cabo este objetivo, se ha realizado una encuesta a los miembros del Registro de Economistas Auditores (REA).Este estudio contribuye a la literatura académica internacional sobre el comportamiento en la auditoría, ya que proporciona nuevos datos empíricos sobre las presiones percibidas, no sólo las provenientes del cliente de auditoría, que han sido ampliamente estudiadas por la literatura, sino que además, pone de relieve las presiones procedentes de la propia firma de auditoría, y su efecto perjudicial para la calidad de la auditoría. Además, avanza en la comprensión del efecto de estas presiones en el comportamiento final de auditor.Los resultados de este trabajo son de especial relevancia para la regulación legal y profesional de la auditoría en España que se enfrenta al reto de desarrollar unas normas de ética que guíen el comportamiento de los auditores.

Descargas

Los datos de descargas todavía no están disponibles.

Biografía del autor/a

María Consuelo Pucheta-Martínez

AssociateProfessor

Campus del Riu Sec, s/n
Castellón
12070
SPAIN

Citas

[Alderman and Deitrick, 1982] C.W. Alderman, J.W. Deitrick. Auditors’ perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: A Journal of Practice & Theory, 1 (1982), pp. 54-68 http://dx.doi.org/10.1080/17290376.2015.1123646

[Azkue, 2012] I. Azkue. Retos y oportunidades de pequeños y medianos despachos y firmas de auditoría ante cambios en la regulación. Marco teórico y estudio empírico. Universidad del País Vasco UPV/EHU, (2012)

[Bommer et al., 1987] M. Bommer, C. Gratto, J. Gravander, M. Tuttle. A behavioral model of ethical and unethical decision making. Journal of Business Ethics, 6 (1987), pp. 265-280

[Boyd, 2004] C.W. Boyd. The structural origins of conflicts of interest in the accounting profession. Business Ethics Quarterly, 14 (2004), pp. 377-398

[Calderon and Ofobike, 2008] T.G. Calderon, E. Ofobike. Determinants of client-initiated and auditor-initiated auditor changes. Managerial Auditing Journal, 23 (2008), pp. 4-25

[Cano Rodriguez, 2007] M. Cano Rodriguez. Tamaño del auditor y calidad de auditoría en las empresas españolas no cotizadas. Revista Española de Financiación y Contabilidad, 18 (2007), pp. 481-508

[Carmona and Momparler, 2011] P. Carmona Ibáñez, A. Momparler Pechuán. Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country. Revista Española de Financiación y Contabilidad, 40 (2011), pp. 587-612

[Carrera et al., 2005] M.N. Carrera, I. Gutiérrez, S. Carmona. Concentración en el mercado de auditoría en España: análisis empírico del período 1990–2000. Revista Española de Financiación y Contabilidad, 34 (2005), pp. 423-457

[Clarke et al., 1996] P. Clarke, N. Hill, K. Stevens. Ethical reasoning abilities: Accounting practitioners in Ireland. Irish Business and Administrative Research, 17 (1996), pp. 94-109

[Cook and Kelley, 1988] E. Cook, T. Kelley. Auditor stress and time budgets. The CPA Journal, 58 (1988), pp. 83-86

[Davenport and Dellaportas, 2009] L. Davenport, S. Dellaportas. Interpreting the public interest: A survey of professional accountants. Australian Accounting Review, 19 (2009), pp. 11-23

[De las Heras et al., 2012] E. De las Heras, L. Cañibano, J.A. Moreira. The impact of the Spanish Financial Act (44| 2002) on audit quality. Revista Española de Financiación y Contabilidad, 41 (2012), pp. 521-546

[DeAngelo, 1981] L.E. DeAngelo. Auditor size and audit quality. Journal of Accounting and Economics, 3 (1981), pp. 183-199

[DeZoort and Lord, 1997] F.T. DeZoort, A.T. Lord. A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature, 16 (1997), pp. 28-85

[Espinosa-Pike, 2001] M. Espinosa-Pike. El papel de la universidad en la mejora del comportamiento ético de los profesionales contables. Spanish Accounting Review, 4 (2001), pp. 53-74

[Eynon et al., 1997] G. Eynon, N.T. Hill, K.T. Stevens. Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16 (1997), pp. 1297-1309

[García Benau et al., 2000] M.A. García Benau, E. Ruiz Barbadillo, A. Vico Martínez. Factores que Condicionan la Elección y el Cambio de Auditor en la Empresa Española. Spanish Accounting Review, 3 (2000), pp. 49-80

[García Blandón and Argilés Bosch, 2013] J. García Blandón, J.M. Argilés Bosch. Audit firm tenure and qualified opinions: New evidence from Spain. Spanish Accounting Review, 16 (2013), pp. 118-125

[Gendron et al., 2006] Y. Gendron, R. Suddaby, H. Lam. An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64 (2006), pp. 169-193

[Gonzalo Angulo, 1995] J.A. Gonzalo Angulo. La auditoría, una profesión en la encrucijada de los noventa. Revista Española de Financiación y Contabilidad, 24 (1995), pp. 595-630

[Hanlon, 1994] G. Hanlon. The commercialisation of accountancy: Flexible accumulation and the transformation of the service class. Macmillan, (1994)

[Hatfield et al., 2011] R.C. Hatfield, S.B. Jackson, S.D. Vandervelde. The effects of prior auditor involvement and client pressure on proposed audit adjustments?. Behavioral Research in Accounting, 23 (2011), pp. 117-130

[Herrbach, 2001] O. Herrbach. Audit quality, auditor behaviour and the psychological contract. European Accounting Review, 10 (2001), pp. 787-802

[Hofstede, 1980] G. Hofstede. Cultures consequences. Sage Publications, (1980)

[Hudaib and Cooke, 2005] M. Hudaib, T.E. Cooke. The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance & Accounting, 32 (2005), pp. 1703-1739

[ICAC, 2012] Instituto de Contabilidad y Auditoría de Cuentas. (2012). Situación de la Auditoría en España – 2011 (BOICAC N°90/Marzo 2012).

[IAASB, 2014] International Auditing and Assurance Standards Board. (2014). A framework for audit quality: Key elements that create an environment for audit quality. Retrieved from https://www.ifac.org/publications-resources/framework-audit-quality-key-elements-create-environment-audit-quality

[IESBA, 2013] International Ethics Standard Board of Accountants. (2013). 2013 Handbook of the Code of Ethics for Professional Accountants. Retrieved from http://www.ifac.org/publications-resources/2013-handbook-code-ethics-professional-accountants

[Jones et al., 2003] J. Jones, D.W. Massey, L. Thorne. Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature, 22 (2003), pp. 45-103

[Koch et al., 2012] C. Koch, M. Weber, J. Wüstemann. Can auditors be independent? Experimental evidence on the effects of client type. European Accounting Review, 21 (2012), pp. 797-823

[Kohlberg, 1984] L. Kohlberg. Essays on moral development: Vol II. The Psychology of moral development. Harper & Row, (1984)

[Lightner et al., 1983] S.M. Lightner, J.J. Leisenring, A.J. Winters. Underreporting chargeable time: Its effects on client billing, future budget preparation and staff evaluation and scheduling. Journal of Accountancy, 156 (1983), pp. 52-57

[Lin and Zhang, 2011] Z.J. Lin, J. Zhang. Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts. Advances in Accounting, 27 (2011), pp. 143-155

[López Iturriaga and Zarza Herranz, 2010] F.J. López Iturriaga, C. Zarza Herranz. Gobierno corporativo y factores determinantes del cambio de firma auditora en la gran empresa española. Revista Española de Financiación y Contabilidad, 39 (2010), pp. 521-549

[Lord and DeZoort, 2001] A. Lord, F. DeZoort. The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations, and Society, 26 (2001), pp. 215-235

[Martínez and Olmedo, 2012] I.M. Martínez-León, I. Olmedo-Cifuentes. Reputación percibida por los directivos de auditoras de cuentas españolas. Universia Business Review, 35 (2012), pp. 94-112

[McNair, 1991] C.J. McNair. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16 (1991), pp. 635-653

[McNamara and Liyanarachchi, 2008] S.M. McNamara, G.A. Liyanarachchi. Time budget pressure and auditor dysfunctional behaviour within an occupational stress model. Accountancy Business and the Public Interest, 7 (2008), pp. 1-31

[Moreno and Bhattacharjee, 2003] K. Moreno, S. Bhattacharjee. The impact of pressure from potential client business opportunities on the judgments of auditors across professional ranks. Auditing: A Journal of Practice & Theory, 22 (2003), pp. 13-28 http://dx.doi.org/10.1080/17290376.2015.1123646

[Nelson, 2006] M.W. Nelson. Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and their clients. Academy of Management Review, 31 (2006), pp. 30-42

[O’Fallon and Butterfield, 2005] M.J. O’Fallon, K.D. Butterfield. A review of the empirical ethical decision-making literature: 1996–2003. Journal of Business Ethics, 59 (2005), pp. 375-413

[Otley and Pierce, 1996] D. Otley, B. Pierce. The operation of control systems in large audit firms. Auditing: A Journal of Practice & Theory, 15 (1996), pp. 65-84 http://dx.doi.org/10.1080/17290376.2015.1123646

[Paino et al., 2012] H. Paino, M. Smith, Z. Ismail. Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors. Journal of Applied Accounting Research, 13 (2012), pp. 37-55

[Picard et al., 2014] C.F. Picard, S. Durocher, Y. Gendron. From meticulous professionals to superheroes of the business world: A historical portrait of a cultural change in the field of accountancy. Accounting, Auditing & Accountability Journal, 27 (2014), pp. 73-118 http://dx.doi.org/10.1016/j.surg.2015.01.002

[Pierce and Sweeney, 2004] B. Pierce, B. Sweeney. Cost–quality conflict in audit firms: An empirical investigation. European Accounting Review, 13 (2004), pp. 415-441

[Pierce and Sweeney, 2010] B. Pierce, B. Sweeney. The relationship between demographic variables and ethical decision making of trainee accountants. International Journal of Auditing, 14 (2010), pp. 79-99

[Ponemon, 1992] L.A. Ponemon. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17 (1992), pp. 239-258

[Raghunathan, 1991] B. Raghunathan. Premature sign-off of audit procedures: An analysis. Accounting Horizons, 5 (1991), pp. 71-79

[Rest, 1986] J. Rest. Moral development. Advances in research and theory. Praeger, (1986)

[Ruiz Barbadillo et al., 2005] E. Ruiz Barbadillo, N. Gómez Aguilar, E. Biedma López. Análisis empírico del efecto de la duración del contrato de auditoría en la recepción de informes cualificados. Spanish Accounting Review, 8 (2005), pp. 15-39

[Serrano Madrid et al., 2013] J. Serrano Madrid, E. Ruiz Barbadillo, I. Martínez Conesa. Análisis empírico de la prima por riesgo de negocio en el mercado de auditoría de pequeñas y medianas firmas auditoras en España. Revista Española de Financiación y Contabilidad, 42 (2013), pp. 239-270

[Shafer et al., 2001] W.E. Shafer, R.E. Morris, A.A. Ketchand. Effects of personal values on auditors’ ethical decisions. Accounting, Auditing & Accountability Journal, 14 (2001), pp. 254-277 http://dx.doi.org/10.1016/j.surg.2015.01.002

[Shapeero et al., 2003] M. Shapeero, H.C. Koh, L.N. Killough. Underreporting and premature sign-off in public accounting. Managerial Auditing Journal, 18 (2003), pp. 478-489

[Sierra Molina and Orta Pérez, 2005] G. Sierra Molina, M. Orta Pérez. La experiencia y el comportamiento ético de los auditores: Un estudio empírico. Revista Española de Financiación y Contabilidad, 34 (2005), pp. 731-754

[Svanberg and Öhman, 2013] J. Svanberg, P. Öhman. Auditors’ time pressure: Does ethical culture support audit quality?. Managerial Auditing Journal, 28 (2013), pp. 572-591

[Sweeney et al., 2010] B. Sweeney, D. Arnold, B. Pierce. 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

[Sweeney and McGarry, 2011] B. Sweeney, C. McGarry. Commercial and professional audit goals: Inculcation of audit seniors. International Journal of Auditing, 15 (2011), pp. 316-332

[Sweeney and Pierce, 2006] B. Sweeney, B. Pierce. Good hours, bad hours and auditors’ defence mechanisms in audit firms. Accounting, Auditing & Accountability Journal, 19 (2006), pp. 858-892 http://dx.doi.org/10.1016/j.surg.2015.01.002

[Sweeney and Roberts, 1997] J.T. Sweeney, R.W. Roberts. Cognitive moral development and auditor independence. Accounting, Organizations and Society, 22 (1997), pp. 337-352

[Wyatt, 2004] A.R. Wyatt. Accounting professionalism—They just don’t get it. Accounting Horizons, 18 (2004), pp. 45-53

Un estudio exploratorio de las presiones y dilemas éticos en el conflicto de auditoría