ITSASO
BARRAINKUA AROZTEGI
PROFESORADO AGREGADO
MARCELA
ESPINOSA PIKE
PROFESORADO TITULAR DE UNIVERSIDAD
Publications by the researcher in collaboration with MARCELA ESPINOSA PIKE (15)
2024
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Improving work outcomes in audit firms: the mediating role of perceived organizational support
Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 27, Núm. 2, pp. 331-343
2021
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Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype
Managerial Auditing Journal, Vol. 36, Núm. 5, pp. 699-723
2020
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Antecedents of organisational professional conflict faced by professional accountants in different work settings
Revista Brasileira de Gestao de Negocios, Vol. 22, Núm. 3, pp. 686-704
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Professional accountants in Spain: a comparative study of ethical and professional values
Revista española de financiación y contabilidad, Vol. 49, Núm. 2, pp. 234-264
2018
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The influence of auditors’ commitment to independence enforcement and firms’ ethical culture on auditors’ professional values and behaviour
Research on Professional Responsibility and Ethics in Accounting (Emerald Group Publishing Ltd.), pp. 17-52
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The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students
Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 21, Núm. 2, pp. 176-187
2017
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El efecto de los valores profesionales y la cultura organizativa en la respuesta de los auditores a las presiones de tiempo
Revista española de financiación y contabilidad, Vol. 46, Núm. 4, pp. 507-534
2016
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An exploratory study of the pressures and ethical dilemmas in the audit conflict
Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 19, Núm. 1, pp. 10-20
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La profesión de auditoría desde la perspectiva de los actuales y futuros auditores
Revista de dirección y administración de empresas = Enpresen zuzendaritza eta administraziorako aldizkaria, Núm. 23, pp. 112-129
2015
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Cultural and socio-economic restrictions for the adoption of the IESBA code of ethics for professional accountants in the European Countries
European Research Studies Journal, Vol. 18, Núm. 1, pp. 3-24
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Expectativas sobre la profesión del Experto Contable
Revista de contabilidad y dirección, Núm. 21, pp. 131-145
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New insights into underreporting of time: The audit partner context
Accounting, Auditing and Accountability Journal, Vol. 28, Núm. 4, pp. 494-514
2014
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A Universal Code Of Ethics For Professional Accountants: Religious Restrictions
3RD CYPRUS INTERNATIONAL CONFERENCE ON EDUCATIONAL RESEARCH (CY-ICER 2014)
2013
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ACADEMIC DISHONESTY IN BUSINESS HIGHER EDUCATION: THE FAILURE OF ETHICAL TRAINING?
EDULEARN13: 5TH INTERNATIONAL CONFERENCE ON EDUCATION AND NEW LEARNING TECHNOLOGIES
2012
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THE IMPLEMENTATION OF PROJECT BASED LEARNING IN FINANCIAL ACCOUNTING: A SPECIFIC DESIGN TO ENSURE A SUSTAINABLE LEARNING PROCESS
INTED2012: INTERNATIONAL TECHNOLOGY, EDUCATION AND DEVELOPMENT CONFERENCE