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

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  • Espinosa-Pike, Marcela
  • Barrainkua, Itsaso

Abstract

The present study analyzes the pressures perceived by auditors in their professional activity. Furthermore, it explores the ethical acceptability of questionable practices and the way auditors resolve the conflicts of interest with which they are confronted. This paper also studies the influence of the size of the audit firm and the experience of the auditors on the perception of pressures, their ethical judgment, and the way of resolving conflicts of interest.

Suggested Citation

  • Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:10-20
    DOI: 10.1016/j.rcsar.2014.10.001
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    2. Maria Ishaque, 2021. "Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis," Journal of Business Ethics, Springer, vol. 169(3), pages 537-555, March.
    3. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2021. "Improving Audit Reports: A Consensus between Auditors and Users," IJFS, MDPI, vol. 9(2), pages 1-25, April.
    4. De Fuentes, Cristina & Porcuna, Rubén, 2016. "Main drivers of consultancy services: A meta-analytic approach," Journal of Business Research, Elsevier, vol. 69(11), pages 4775-4780.
    5. Jose Joaquin del Pozo-Antúnez & Francisco Fernández-Navarro & Horacio Molina-Sánchez & Antonio Ariza-Montes & Mariano Carbonero-Ruz, 2021. "The Machine-Part Cell Formation Problem with Non-Binary Values: A MILP Model and a Case of Study in the Accounting Profession," Mathematics, MDPI, vol. 9(15), pages 1-16, July.
    6. Andi Agus & Nurna Aziza, 2020. "The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 136-145, April.

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    More about this item

    Keywords

    Auditing; Ethical dilemmas; Pressures; Audit quality; Audit firm size; Auditor experience; Small and medium-sized audit firms; Auditoria; dilemas éticos; presiones; calidad de la auditoria; tamaño de la firma de auditoría; experiencia del auditor; pequeñas y medianas firmas de auditoría;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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