Marina Rodríguez

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model.

After compulsory secondary education; many teenagers face the process of choosing a university degree. This process involves uncertainties referred to their personal abilities, interests, social expectations and professional future. The present work is aimed at determining whether the reasons behind the selection of a particular university degree differ depending on the chosen degree. Another objective is determining whether these reasons differ significantly according to gender. The sample comprises 983 students belonging to the area of social and legal sciences at the University of Seville. The obtained results reveal the existence of four main reasons behind the selection of university degrees for which significant gender-related differences were observed: easy degree, job opportunities, high wages and provision of social services. Besides, these seven reasons are observed to differ widely in six of the considered degrees