Revista de Contabilidad - Spanish Accounting Review 2018, V. 21 N. 2
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- PublicationOpen AccessThe influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students(2018) Barrainkua, Itsaso; Espinosa-Pike, MarcelaAntecedents: Auditors’ professionalism has been criticized in recent years. Literature suggests that pro- fessionalism is decreasing due to the current audit market and the predominance of commercial goals. Objectives: The main objective of this paper is to analyze auditors’ commitment to professionalism through two key professional values: public interest and independence enforcement. In addition, this study analyzes whether postgraduate students’ professional values differ from those of experienced auditors, and among auditors at different career stages. It also studies the influence of public interest commitment and independence enforcement on auditors’ ethical judgement. Methodology: The research methodology comprised a survey that was distributed among auditors as well as among students enrolled in a postgraduate degree in auditing. 122 responses from Spanish auditors and 55 responses from students in a postgraduate auditing course were obtained. In order to test the hypothesis, ANOVA tests and a multiple regression analysis were conducted. Results: The results of this paper reveal that students’ commitment to the public interest and indepen- dence enforcement was significantly higher than that of auditors, and that these professional values lowered as auditors gain experience. However, the findings also show that the auditors possess higher ethical judgement than students do. Further, the results reveal that these two values are predecessor of ethical judgement. Conclusion: This study has practical implications for the improvement of ethical decision-making in auditing, as these results can assist with the proposal of measures that could apply to the education, recruitment, and professional development of auditors
- PublicationOpen AccessMotivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?(2018) Rivero-Menéndez, M. José; Urquía-Grande, Elena; López-Sánchez, Pilar; Camacho-Miñano, M. MarThe objective of this paper is twofold: firstly, to analyse if there are differences between students’ motiva- tion and their learning strategies when they study accounting subjects in Spanish or English as a medium of instruction. Secondly, to evidence the factors that mainly influence students’ total motivation. The Motivated Strategies for Learning Questionnaire (MSLQ) was carried out on a sample of 368 undergrad- uate students of a Business Administration Degree, in several accounting subjects taught in English and in Spanish. Multivariate statistical tests were run and interesting results have been found. Students who study a degree in English have more mature learning strategies and motivation than their counterparts. This is shown in their level of self-confidence, time study management and perseverance.
- PublicationOpen AccessEnvironmental performance concerns in Latin America: Determinant factors and multivariate analysis(2018) Gallego-Álvarez, Isabel; García-Rubio, Raquel; Martínez-Ferrero, JenniferThere is now a great concern for environmental problems and countries around the world are trying to take steps to foster economic growth without compromising future generations. In this research, we use indicators proposed in the Environmental Performance Index (EPI) based on two essential issues related to sustainable development: (i) environmental stresses on human health; (ii) protecting ecosystems and natural resources. The objective of this research focuses on analysing the EPI and the variables that can influence it. This is important because of the potential repercussions at the macroeconomic level, for example the influence it may have on the valuation of certain agents in assessing the policies of a certain country, as well as at the microeconomic level due to its relationship with other types of indexes that can be related directly to the company’s valuation and the effect on investment. We conducted multivariate analysis using the HJ-Biplot method to contextualize the countries grouped by geographic area and the variables related to the environmental indicators included in the EPI. The sample comprised 24 countries in Latin America. The findings obtained from the empirical analysis point to socioeconomic factors, such as education, determining factors of environmental performance in the countries analyzed. In addition, political ideology influences environmental performance when analysing the environmental health of the countries. Size also positively influences the EPI. From the biplot analysis, we also find that the variables for environmental health are more closely related to the countries located in the geographic area of the Caribbean (Cuba, the Dominican Republic, Haiti, Jamaica and Trinidad and Tobago). Other variables associated with ecosystem vitality, such as air pollution (effects on nature), are more closely related to Mesoamerica (Costa Rica, Honduras and Panama, among other countries). Countries in South America, however, are shown to be more concerned about climate change; these countries include Argentina, Chile and Brazi
- PublicationOpen AccessCosts of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms(2018) Clemente-Almendros, José A.; Sogorb-Mira, FranciscoIn spite of the fact that there is empirical evidence that debt tax benefits add to firm value, additional research is needed to explain the apparently conservative debt policy of many firms. This study exam- ines whether the costs of debt and non-debt tax related issues might shed some light on the apparent “conservative leverage puzzle” for Spanish listed firms throughout the period 2007–2013. Specifically, we compare the costs of financial distress with the potential tax benefits of debt. In addition, we test whether debt conservativeness, measured by the kink, is explained by different costs of debt and non- debt tax shields. Our findings suggest that the most conservative Spanish listed firms may not be acting sub-optimally with respect to the tax advantage of debt financing. Furthermore, the results obtained are consistent with the belief that debt costs might offset the tax benefits stemming from debt financing, and debt and non-debt tax shields could act as substitutes
- PublicationOpen AccessUtilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»(2018) Palazuelos, Estefanía; San-Martín, Paula; Montoya del Corte, Javier; Fernández-Laviada, AnaEl Espacio Europeo de Educación Superior (EEES) y su pilar fundamental de formación basada en com- petencias exigen la implementación de una enseñanza que permita el aprendizaje autónomo de los estudiantes. El objetivo principal de este trabajo, de naturaleza exploratoria y descriptiva, es determinar la utilidad del Aprendizaje Orientado a Proyectos (AOP) como metodología activa de enseñanza para la formación de competencias. Los análisis están basados en la percepción de 173 estudiantes de Grado en Administración y Dirección de Empresas en una universidad española, matriculados en la asignatura «Auditoría de cuentas», que tuvieron que elaborar y exponer una revista de divulgación profesional sobre la materia. Los resultados obtenidos son indicativos de la efectividad del AOP tanto para la adquisición de conocimientos como para el desarrollo de habilidades y el fomento de actitudes/valores relevantes. Complementariamente, favorece el estímulo de la creatividad, con un alto grado de satisfacción frente a las clases magistrales. La lectura de este artículo es de interés, fundamentalmente, para todos aque- llos profesores implicados en la docencia universitaria y con ganas de generar ideas para llevar a cabo propuestas innovadoras.