La experiencia y el comportamiento ético de los Auditores: un Estudio Empírico

Abstract

RESUMEN El desarrollo de la profesión de auditoría conlleva situaciones en las que el auditor se enfrenta a dilemas de carácter ético. Su comportamiento para obtener una solución a los mismos requiere la utilización de un proceso de toma de decisiones donde adquieren especial importancia los valores éticos individuales. En un estudio anterior abordamos el análisis de la ponderación que los auditores españoles establecen de determinados factores que son considerados predictores de comportamiento ético. Asimismo, valoramos la infiuencia en el proceso de toma de decisiones ante dichos dilemas éticos, de otras variables personales del auditor. En concreto, estudiamos cuatro variables demográficas claves en esta relación: edad, género y experiencia profesional. En el presente trabajo abordamos el estudio desde otra perspectiva: la de los auditores noveles. El objetivo es establecer comparaciones con los resultados obtenidos con los expertos y con objeto de intentar llegar a conclusiones con relación a la influencia de la experiencia adquirida con el paso del tiempo en la ponderación de los citados factores.PALABRAS CLAVE Ética profesional; Auditoría Financiera.SüMMARY The development of the audit profession bears situations in those that auditor faces dilemmas of ethical character. Its behavior requires the use of a process of making of decisions to solutionate it where the values ethical acquires special irnportance singular. in previous study, we approach the analysis of the ponderación that Spanish auditors settle down of certain predictor factors of ethical behavior is considered. Also, we value the influence of the auditor's personal variables in the process of making of decisions before this ethical dilemmas. in short, we study four key variables demographics in this relationship: age, gender, professional. In this paper try to study this topic hom another perspective: that of the heginner auditors. The objective is to establish comparisons with the results obtained with the experts and with object of trying to reach conclusions with relationship to the infiuence of the acquired experience in the ponderación of the mentioned factors. KEY WORDS Professional ethics; Financial Auditing.La profesión contable, en general, y la Auditoria, en particular, es hoy día objeto de críticas de importancia debido a ciertas actuaciones poco afortunadas que han tenido una amplia repercusión social. Tal situación ha podido ser la causa del reciente interés por la Auditoría Financiera como campo de investigación, siendo los trabajos dedicados a la ética uno de los tópicos que han suscitado un mayor interés.Un trabajo de Auditoría es un proceso lógico compuesto por una sucesión continua de decisiones que debe tomar el auditor según su propio juicio profesional alrededor del elemento coordinador del mismo: la evidencia de Auditoría. En tal situación, es claro que son

An exploratory study of the pressures and ethical dilemmas in the audit conflict

“…Lin and Zhang (2011) show, in analyses of the ethical sensitivity of accountants, that as the work experience of the subjects studied increases, so does their standard of ethical behavior. Also Sierra Molina and Orta Pérez (2005) found a positive relationship between auditors experience and ethical values. By contrast, other studies on auditors and financial managers have concluded that experience (Ponemon, 1992) has a significant but negative impact on the level of ethical reasoning and also that older auditors showed lower levels of moral reasoning than younger ones (Eynon et al, 1997).…”

Effective use of qualitative materiality factors: evidence from Spain

“…A level of 5 percent was used as the criterion for identifying significant differences. This statistical test has been successfully used in other studies on accounting and auditing carried out in Spain and other countries using questionnaire-based surveys (García Benau et al, 2000;Duréndez Gómez-Guillamón, 2003;Sierra Molina and Orta Pérez, 2005;Beattie et al, 2006;Al-khabash and Al-Thuneibat, 2009). As other studies have done, non-parametric Mann-Whitney tests were also used to corroborate the results (see, for instance, Fuentes Barberá and Pucheta Martínez, 2006).…”

Multidimensional Ethics Scale-30 Revisited: Spanish Adaptation and Development of a Short One-Dimensional Version

“…This study contributes a conscientious effort to adapt the MES, including its items and scenarios, to the Latin-American cultural context, pointed out as necessary by many researchers over many years [e.g., 13,63]. Furthermore, the scenarios' selection followed the specific and rigorous approach offered by Mudrack and Mason [14,19].…”

“…Considering the criticism of different MES versions, the MES-30 was adapted to the Spanish language, according to the following reasons: (a) although some research have reported translations of different MES versions [e.g., 13,28,46,63], none of them aimed at actually adapting the instrument; (b) the MES-8 does not contain items from the utilitarianism and egoism philosophical approaches, which provide relevant criteria for ethical judgment; and (c) both MES-8 and MES-12 contain philosophical approaches evaluated by a very little number of items. Only the MES-30 follows the recommendation that there should be at least three items per factor [50].…”