Search Results - person:"Espinosa-Pike, Marcela"

Gender differences in the auditing stereotype and their influence on the intention to enter the profession

Amondarain, Josune; Aldazabal, M. Edurne; … - In: Journal of behavioral and experimental finance 37 (2023), pp. 1-10

Persistent link: https://www.econbiz.de/10014456401

Undergraduate business students’ perception of auditing : impact of proximity and knowledge on auditors’ stereotype

Espinosa-Pike, Marcela; Aldazabal, Edurne; Barrainkua, … - In: Managerial Auditing Journal 36 (2021) 5, pp. 699-723

Purpose: This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype. Design/methodology/approach: This study is based on a questionnaire distributed among 360 undergraduate business students at...

Persistent link: https://www.econbiz.de/10012641445

Professional accountants in Spain : a comparative study of ethical and professional values

Espinosa-Pike, Marcela; Barrainkua, Itsaso - In: Spanish journal of finance & accounting : the official … 49 (2020) 2, pp. 234-264

Persistent link: https://www.econbiz.de/10012255973

Cultural and socio-economic restrictions for the adoption of the IESBA code of ethics for professional accountants in the European countries

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: European research studies 18 (2015) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10012003934

The influence of auditors' commitment to independence enforcement and firms' ethical culture on auditors' professional values and behaviour

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Research on professional responsibility and ethics in … 21 (2018), pp. 17-52

Persistent link: https://www.econbiz.de/10011880399

The influence of auditors' professionalism on ethical judgement : differences among practitioniers and postgraduate students

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Revista de contabilidad : RC-SAR 21 (2018) 2, pp. 176-187

Persistent link: https://www.econbiz.de/10012126793

El efecto de los valores profesionales y la cultura organizativa en la respuesta de los auditores a las presiones de tiempo

Espinosa-Pike, Marcela; Barrainkua, Itsaso - In: Spanish journal of finance and accounting 46 (2017) 176, pp. 507-534

Persistent link: https://www.econbiz.de/10011786649

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

Espinosa-Pike, Marcela; Barrainkua, Itsaso - In: Revista de contabilidad : RC-SAR 19 (2016) 1, pp. 10-20

Persistent link: https://www.econbiz.de/10011686117

New insights into underreproting of time : the audit partner context

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Accounting, auditing & accountability journal 28 (2015) 4, pp. 494-514

Persistent link: https://www.econbiz.de/10011382863

New insights into underreporting of time: the audit partner context

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 494-514

Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit...

Persistent link: https://www.econbiz.de/10014642005