Browsing by Subject "Pressures"

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    An exploratory study of the pressures and ethical dilemmas in the audit conflict
    (2016) Espinosa-Pike, Marcela; Barrainkua, Itsaso
    The present study analyzes the pressures perceived by auditors in their professional activity. Furthermore, it explores the ethical acceptability of questionable practices and the way auditors resolve the conflicts of interest with which they are confronted. This paper also studies the influence of the size of the audit firm and the experience of the auditors on the perception of pressures, their ethical judgment, and the way of resolving conflicts of interest. Data were collected through a questionnaire administered to auditors from small and medium-sized audit firms in Spain, members of REA (Registro de Economistas Auditores). This study contributes to the international academic literature on auditing behavior, as it provides new empirical data on the pressures perceived, not only those from the audit client, which have been extensively studied in the academic literature, but in addition, it highlights pressures arising from the audit firm itself that could also have a detrimental effect on the audit quality. It also contributes to the understanding of the effect of these pressures on the behavior of auditors. The results of this study are also of particular relevance for the legal and professional Spanish auditing regulators as they face, at this moment, the challenge of developing a set of ethical standards that should improve the ethical judgment and behavior of accounting professionals.
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    Estado de conservación de las tortugas marinas en España (revisión del periodo 2013-2018)
    (Universidad de Murcia. Servicio de publicaciones, 2021) Camiñas, Juan Antonio; Báez, José Carlos; Ayllón, Enrique; Marco, Adolfo; Hernández Sastre, Luis; López Pérez, María Isabel; Moreno Colera, Helena; Macías, David; Cardona, Luis; Jorge Belda, Eduardo; Bellido, Juan Jesús; Tomás, Jesús; García de los Ríos y de los Huertos, Álvaro; López Fernández, Alfredo; Zaldúa Mendizábal, Nagore; Liria, Ana; Varo Cruz, Nuria; González Carballo, Marta; Carrillo, Manuel; García Barcelona, Salvador
    El presente documento revisa la situación y aporta nuevos datos para las tortugas marinas en España durante el periodo 2013- 2018. Se revisa el estado de conservación para el periodo 2013- 2018 en cada una de las demarcaciones marítimas españolas: Levante–Baleares y Estrecho–Alborán para el Mediterráneo, y Noratlántica, Sudatlántica y Macaronesia en aguas del océano Atlántico. Se incluyen análisis de tendencias, las presiones y amenazas que afectan a cada especie y bibliografía actualizada. Para Caretta caretta, se recopila la información de los nidos en las costas mediterráneas españolas desde 2013 hasta 2018 y los movimientos de juveniles nacidos en España, tras su liberación.