ISSN: 1138-4891

As of 1 January 2019 the journal has been transferred to the new Publisher, Editum - Servicio de Publicaciones de la Universidad de Murcia.
Spanish Accounting Review is the international scholarly journal of the Spanish Association of Accounting Academics. Edited biannually since 1997, publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All articles in the journal have undergone editorial screening and double-blind peer review.
Revista de Contabilidad-Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Se edita ininterrumpidamente desde 1997 con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la Contabilidad.

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

La influencia de la profesionalidad de los auditores en su juicio ético: diferencias entre auditores en ejercicio y estudiantes de posgrado

Itsaso Barrainkua, Marcela Espinosa-Pike

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marcela.espinosa@ehu.eus

Corresponding author.

Departamento Economía Financiera I, Facultad de Economía y Empresa, Universidad del País Vasco UPV/EHU, Bilbao, Spain

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ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2017.07.001

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Year/Month	Html	Pdf	Total

2024 April	37	8	45
2024 March	63	11	74
2024 February	48	9	57
2024 January	83	17	100
2023 December	35	6	41
2023 November	37	8	45
2023 October	32	6	38
2023 September	52	6	58
2023 August	39	8	47
2023 July	25	15	40
2023 June	22	4	26
2023 May	25	10	35
2023 April	23	5	28
2023 March	30	9	39
2023 February	23	22	45
2023 January	33	10	43
2022 December	44	8	52
2022 November	46	25	71
2022 October	43	29	72
2022 September	32	31	63
2022 August	68	20	88
2022 July	84	11	95
2022 June	61	18	79
2022 May	59	15	74
2022 April	53	10	63
2022 March	64	51	115
2022 February	80	51	131
2022 January	37	53	90
2021 December	55	45	100
2021 November	47	54	101
2021 October	91	10	101
2021 September	86	31	117
2021 August	68	16	84
2021 July	39	13	52
2021 June	25	11	36
2021 May	37	5	42
2021 April	55	26	81
2021 March	30	7	37
2021 February	23	15	38
2021 January	22	9	31
2020 December	28	12	40
2020 November	26	9	35
2020 October	29	10	39
2020 September	65	13	78
2020 August	24	7	31
2020 July	35	13	48
2020 June	28	8	36
2020 May	31	11	42
2020 April	36	4	40
2020 March	42	12	54
2020 February	65	8	73
2020 January	48	10	58
2019 December	31	11	42
2019 November	26	20	46
2019 October	27	17	44
2019 September	43	15	58
2019 August	22	3	25
2019 July	37	13	50
2019 June	62	14	76
2019 May	133	11	144
2019 April	72	15	87
2019 March	37	10	47
2019 February	27	22	49
2019 January	15	6	21
2018 December	14	12	26
2018 November	24	16	40
2018 October	19	17	36
2018 September	37	17	54
2018 August	22	20	42
2018 July	21	16	37
2018 June	0	2	2
2018 May	0	9	9
2018 April	2	4	6
2018 March	0	1	1
2018 February	0	5	5
2018 January	3	5	8
2017 December	1	6	7
2017 November	0	1	1

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