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
Journal:
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

Abstract

Este trabajo estudia la respuesta de los auditores a las presiones derivadas de los presupuestos de auditoría ajustados, así como el efecto que los valores profesionales de los auditores y otros factores organizativos tienen en su comportamiento. El estudio, llevado a cabo entre 103 auditores españoles, revela que las presiones de tiempo y competencia influyen en la falta de dedicación de tiempo suficiente a los procedimientos de auditoría y en la decisión de no revelar la totalidad de las horas dedicadas al encargo, comportamientos ambos considerados disfuncionales. Los resultados muestran además que la aceptabilidad ética de estas prácticas, la orientación hacia el cliente y la cultura ética organizativa influyen en dichos comportamientos disfuncionales. De este trabajo se derivan implicaciones para las firmas de auditoría, los organismos reguladores y la profesión en su conjunto. En concreto, los resultados apoyan las medidas adoptadas a nivel internacional que promueven la asignación de recursos suficientes, la formación ética y la implantación de criterios de evaluación que reconocen el compromiso con los principios éticos.

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