Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study aims to provide an analysis of the implementation and...

This article examines the impact of auditing standards intending to reduce the audit expectations gap on auditors' behaviour. Specifically, we examine whether the adoption of an auditing standard ongoing concern evaluation in Spain is associated with changes in auditors' behaviour. Our empirical...

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a...

Purpose: The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Design/methodology/approach: Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from 191 auditors of a Big Four audit...

Purpose: This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach: This study draws on the institutional logics perspective (ILP) to...