El efecto de los valores profesionales y la cultura organizativa en la respuesta de los auditores a las presiones de tiempo

  1. Marcela Espinosa-Pike 1
  2. Itsaso Barrainkua 1
  1. 1 Departamento de Economía Financiera I, Universidad del País Vasco
Revista española de financiación y contabilidad

ISSN: 0210-2412

Year of publication: 2017

Volume: 46

Issue: 4

Pages: 507-534

Type: Article

DOI: 10.1080/02102412.2017.1298304 DIALNET GOOGLE SCHOLAR

More publications in: Revista española de financiación y contabilidad


This paper studies auditors’ response to pressures related to tight audit budgets as well as the effect of professional values and other organisational factors on their behaviour. The study conducted among 103 Spanish auditors reveals the influence of time pressure and the pressure resulting from a perceived lack of competence on insufficient time dedication to audit procedures and on underreporting of time on the part of the auditors, both considered dysfunctional behaviours. The results also show the influence of the ethical acceptability of the practices, client orientation and organisational ethical culture on these dysfunctional behaviours. This study has implications for audit firms, for audit regulatory bodies and for the audit profession. In particular, the results of this research support measures adopted at international level that promote the allocation of sufficient resources, ethical training and the implementation of evaluation criteria that recognise auditors’ commitment to ethical principles.

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