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

An exploratory study of the pressures and ethical dilemmas in the audit conflict

  • María Consuelo Pucheta-Martínez
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.

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Biografía del autor/a

María Consuelo Pucheta-Martínez

AssociateProfessor

Campus del Riu Sec, s/n
Castellón
12070
SPAIN

Citas

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Publicado
01-01-2016
Cómo citar
Pucheta-Martínez, M. (2016). Un estudio exploratorio de las presiones y dilemas éticos en el conflicto de auditoría. Revista De Contabilidad - Spanish Accounting Review, 19(1), 10-20. https://doi.org/10.1016/j.rcsar.2014.10.001
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Artículos