The present study analyzes the pres

The present study analyzes the pressures perceived by auditors intheir 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.

Data were collected through a questionnaire administered to auditors from small and medium-sized

audit firms in Spain, members of REA (Registro de Economistas Auditores).

This study contributes to the international academic literature on auditing behavior, as it provides

new empirical data on the pressures perceived, not only those from the audit client, which have been

extensively studied in the academic literature, but in addition, it highlights pressures arising from the

audit firm itself that could also have a detrimental effect on the audit quality. It also contributes to the

understanding of the effect of these pressures on the behavior of auditors.

The results of this study are also of particular relevance for the legal and professional Spanish auditing

regulators as they face, at this moment, the challenge of developing a set of ethical standards that should

improve the ethical judgment and behavior of accounting professionals.

Kết quả (Anh) 1:

The present study analyzes the perceived pressures by auditors intheir professional activity. Furthermore,It explores the ethical acceptability of questionable practices and the way auditors resolve the conflictsof interest with which they are confronted. This paper also studies the influence of the size of the auditfirm and the experience of the auditors on the perception of pressures, their ethical judgment, and theway of resolving conflicts of interest.Data were collected through a questionnaire administered to auditors from small and medium-sizedaudit firms» in Spain, members of REA (Registro de Economistas Auditores).This study contributes to the international academic literature on auditing behavior, as it providesNew empirical data on the perceived pressures, not only those from the audit client, which have beenstudied extensively in the academic literature, but in addition, it highlights pressures arising from theaudit firm itself that could also have a detrimental effect on the audit quality. It also contributes to theunderstanding of the effect of these pressures on the behavior of auditors.The results of this study are also of particular relevance for the legal and professional Spanish auditingregulators face as they, at this moment, the challenge of developing a set of ethical standards that shouldimprove the ethical judgment and behavior of accounting professionals.

Kết quả (Anh) 2:

The present study analyzes the pressures Perceived by Auditors intheir professional activity. Furthermore, it explores the ethical acceptability of questionable practices and resolve the conflicts Auditors way of interest with mà chúng confronted. This paper studies the Influence am also of the size of the audit firm and the experience of the Auditors on the Perception of pressures, ask for their ethical judgments, and the way of resolving conflicts of interest. Data Were Collected through a questionnaire from small and Administered to Auditors medium-sized audit print Firms Spain, members of REA (Registro de Economistas Auditores). This study contributes to the international academic literature on auditing behavior, as it provides new empirical data on the Perceived pressures, not only from the audit client những mà được extensively studied in the academic literature, but print addition, it highlights pressures arising from the audit firm mà Itself could have a detrimental effect cũng on the audit quality. It also contributes to the understanding of the effect on the behavior of những pressures of Auditors. The results of this study cũng of Particular relevance for the legal and professional auditing Spanish regulators as chúng face, at this moment, the challenge of Developing a set of ethical standards cần Improve the ethical judgment, and behavior of accounting professionals.