{"id":117390,"date":"2018-03-11T10:46:52","date_gmt":"2018-03-11T10:46:52","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/the-cost-quality-conflicti-in-auditing-the-influence-of-professional-values-and-audit-firms-organizational-context-on-auditors-behaviour\/"},"modified":"2018-03-11T10:46:52","modified_gmt":"2018-03-11T10:46:52","slug":"the-cost-quality-conflicti-in-auditing-the-influence-of-professional-values-and-audit-firms-organizational-context-on-auditors-behaviour","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/the-cost-quality-conflicti-in-auditing-the-influence-of-professional-values-and-audit-firms-organizational-context-on-auditors-behaviour\/","title":{"rendered":"The cost-quality conflicti in auditing: the influence of professional values and audit firms ‘organizational context on auditors’ behaviour"},"content":{"rendered":"

Tesis doctoral de Itsaso Barrainkua Aroztegi <\/strong><\/h2>\n

Para garantizar la fiabilidad del auditor y restaurar la confianza en la funci\u00f3n de auditor\u00eda es necesario encontrar mecanismos que mejoren la capacidad de los auditores para tomar decisiones \u00e9ticas en un entorno cada vez m\u00e1s dif\u00edcil. La fuerte competencia del mercado de auditor\u00eda provoca que los auditores est\u00e9n sometidos a presiones que pueden dar lugar a comportamientos que comprometen las normas profesionales y, por lo tanto, la calidad de los servicios prestados.Esta tesis ahonda en el conflicto entre coste y calidad que tiene lugar en el entorno de la auditor\u00eda y avanza en el conocimiento del comportamiento de los auditores y las condiciones en las que se desarrolla su actividad profesional. Para ello, la tesis estudia las presiones, dilemas \u00e9ticos y conflictos de inter\u00e9s a los que se enfrentan los auditores, y analiza a su vez las variables personales y contextuales que influyen en su comportamiento.En particular, la tesis subraya la importancia que los valores profesionales y \u00e9ticos de los auditores tienen en su comportamiento.As\u00ed, esta investigaci\u00f3n explora las actitudes profesionales y \u00e9ticas de los auditores y la evoluci\u00f3n de las mismas a medida que los auditores avanzan en su carrera profesional. Esta tesis pone de manifiesto, a su vez, la influencia de la cultura \u00e9tica organizacional de las firmas de auditor\u00eda en las decisiones \u00e9ticas de los auditoresas\u00ed, para avanzar en el conocimiento del comportamiento \u00e9tico del auditor, esta tesis analiza c\u00f3mo las actitudes profesionales y \u00e9ticas de los auditores, en conjunto con otras variables personales y variables relacionadas con el contexto organizativo de las firmas de auditor\u00eda, influyen en las decisiones \u00e9ticas de los auditores.La tesis doctoral se estructura en cuatro estudios. Los estudios emp\u00edricos que se presentan en esta tesis est\u00e1n basados en 126 respuestas de auditores espa\u00f1oles recogidas a trav\u00e9s de un cuestionario remitido a una corporaci\u00f3n profesional de auditores en el a\u00f1o 2012.<\/p>\n

 <\/p>\n

Datos acad\u00e9micos de la tesis doctoral \u00abThe cost-quality conflicti in auditing: the influence of professional values and audit firms ‘organizational context on auditors’ behaviour<\/strong>\u00ab<\/h3>\n
    \n
  • T\u00edtulo de la tesis:<\/strong>\u00a0 The cost-quality conflicti in auditing: the influence of professional values and audit firms ‘organizational context on auditors’ behaviour <\/li>\n
  • Autor:<\/strong>\u00a0 Itsaso Barrainkua Aroztegi <\/li>\n
  • Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n
  • Fecha de lectura de la tesis:<\/strong>\u00a0 20\/04\/2015<\/li>\n<\/ul>\n

     <\/p>\n

    Direcci\u00f3n y tribunal<\/h3>\n
      \n
    • Director de la tesis<\/strong>\n
        \n
      • Marcela Espinosa Pike<\/li>\n<\/ul>\n<\/li>\n
      • Tribunal<\/strong>\n
          \n
        • Presidente del tribunal: Jos\u00e9 ignacio Martinez churiaque <\/li>\n
        • Jos\u00e9 Antonio Gonzalo angulo (vocal)<\/li>\n
        • Andr\u00e9s Guiral contreras (vocal)<\/li>\n
        • Mar\u00eda antonia Garc\u00eda benau (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          Tesis doctoral de Itsaso Barrainkua Aroztegi Para garantizar la fiabilidad del auditor y restaurar la confianza en la funci\u00f3n de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1699,12909],"tags":[68514,231333,1702,188989,95652,27436],"class_list":["post-117390","post","type-post","status-publish","format-standard","hentry","category-contabilidad-financiera","category-pais-vasco-euskal-herriko-unibertsitatea","tag-andres-guiral-contreras","tag-itsaso-barrainkua-aroztegi","tag-jose-antonio-gonzalo-angulo","tag-jose-ignacio-Martinez-churiaque","tag-marcela-espinosa-pike","tag-maria-antonia-garcia-benau"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/117390","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=117390"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/117390\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=117390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=117390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=117390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}