Publications en collaboration avec des chercheurs de Universidad del País Vasco/Euskal Herriko Unibertsitatea (19)

2023

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

    Journal of Behavioral and Experimental Finance, Vol. 37

2021

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

    Managerial Auditing Journal, Vol. 36, Núm. 5, pp. 699-723

2020

  1. Antecedents of organisational professional conflict faced by professional accountants in different work settings

    Revista Brasileira de Gestao de Negocios, Vol. 22, Núm. 3, pp. 686-704

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

    Revista española de financiación y contabilidad, Vol. 49, Núm. 2, pp. 234-264

2018

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

    Research on Professional Responsibility and Ethics in Accounting (Emerald Group Publishing Ltd.), pp. 17-52

  2. The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 21, Núm. 2, pp. 176-187

2017

  1. The Antecedents of Ethical Climates in the Spanish Business Higher Education Institutions

    Journal of Academic Ethics, Vol. 15, Núm. 4, pp. 343-363

2016

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

    Revista de contabilidad = Spanish accounting review: [RC-SAR], Vol. 19, Núm. 1, pp. 10-20

2015

  1. AN APPROACH TO THE ETHICAL CLIMATE ON SPANISH BUSINESS HIGHER EDUCATION INSTITUTIONS

    INTED2015: 9TH INTERNATIONAL TECHNOLOGY, EDUCATION AND DEVELOPMENT CONFERENCE

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

    European Research Studies Journal, Vol. 18, Núm. 1, pp. 3-24

  3. New insights into underreporting of time: The audit partner context

    Accounting, Auditing and Accountability Journal, Vol. 28, Núm. 4, pp. 494-514

2014

  1. A Universal Code Of Ethics For Professional Accountants: Religious Restrictions

    3RD CYPRUS INTERNATIONAL CONFERENCE ON EDUCATIONAL RESEARCH (CY-ICER 2014)

2013

  1. ACADEMIC DISHONESTY IN BUSINESS HIGHER EDUCATION: THE FAILURE OF ETHICAL TRAINING?

    EDULEARN13: 5TH INTERNATIONAL CONFERENCE ON EDUCATION AND NEW LEARNING TECHNOLOGIES

2012

  1. A PROPOSAL FOR AN EFFECTIVE ASSESSMENT OF THE DEVELOPMENT OF THE ETHICAL COMPETENCE IN BUSINESS HIGHER EDUCATION

    5TH INTERNATIONAL CONFERENCE OF EDUCATION, RESEARCH AND INNOVATION (ICERI 2012)

  2. Influence of Gender and Ethical Training on University Teachers Sensitivity Towards the Integration of Ethics in Business Studies

    Journal of Academic Ethics, Vol. 10, Núm. 1, pp. 9-25

  3. TEACHER TRAINING: A KEY FACTOR FOR THE SUCCESS ON THE APPLICATION OF ACTIVE LEARNING METHODOLOGIES

    INTED2012: INTERNATIONAL TECHNOLOGY, EDUCATION AND DEVELOPMENT CONFERENCE

  4. THE IMPLEMENTATION OF PROJECT BASED LEARNING IN FINANCIAL ACCOUNTING: A SPECIFIC DESIGN TO ENSURE A SUSTAINABLE LEARNING PROCESS

    INTED2012: INTERNATIONAL TECHNOLOGY, EDUCATION AND DEVELOPMENT CONFERENCE

1999

  1. Business ethics and accounting information. An analysis of the Spanish code of best practice

    Journal of Business Ethics, Vol. 22, Núm. 3, pp. 249-259

1998

  1. El deber de confidencialidad de los auditores. Una evolución posible

    La contabilidad y la auditoría ante los próximos retos