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La Formación del Juicio Profesional: las Diferencias Individuales del Auditor

 

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Título alternativo: Audit Professional Judgements: The Auditor's Individual Differences
Author: Santa María Pérez, María
Sierra Molina, Guillermo Juan
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2002
Document type: Article
Abstract: Este artículo muestra los resultados de un trabajo empírico cuyo objetivo es conocer la relación existente entre las características individuales del auditor y los factores que predominan en su formulación del juicio preliminar de importancia relati...
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This paper is an empirical study which goal is to know the relationship between individual characteristics of the auditor and the factors that shows their preliminary materiality judgement. For this study, we have used quantitive method of research, using like variable auditor's personality type, in a hand, as is the MBTI and, in other hand, demographics, professionals and ethics variables. According to previous research, we find a determinate type of personality between Spanish auditors. However, our findings, don't permit to see any significant relationship between the auditor's personality type and the valuation of the another factors (quantitative and qualitative) which we are used to measure the preliminary materiality judgement.
Cite: Santa María Pérez, M. y Sierra Molina, G.J. (2002). La Formación del Juicio Profesional: las Diferencias Individuales del Auditor. Revista de Contabilidad: Spanish Accounting Review, 5 (10), 179-203.
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Format: PDF

URI: https://hdl.handle.net/11441/85459

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