Publicaciones (14) Publicaciones de ITSASO BARRAINKUA AROZTEGI

2021

  1. 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

  1. 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

  2. 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

  1. 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

  2. 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

  1. 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

  1. 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

  2. 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

  1. 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

  2. Expectativas sobre la profesión del Experto Contable

    Revista de contabilidad y dirección, Núm. 21, pp. 131-145

  3. New insights into underreporting of time: The audit partner context

    Accounting, Auditing and Accountability Journal, Vol. 28, Núm. 4, pp. 494-514

2014

  1. A Universal Code Of Ethics For Professional Accountants: Religious Restrictions

    3RD CYPRUS INTERNATIONAL CONFERENCE ON EDUCATIONAL RESEARCH (CY-ICER 2014)

2013

  1. ACADEMIC DISHONESTY IN BUSINESS HIGHER EDUCATION: THE FAILURE OF ETHICAL TRAINING?

    EDULEARN13: 5TH INTERNATIONAL CONFERENCE ON EDUCATION AND NEW LEARNING TECHNOLOGIES

2012

  1. 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