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La sous†évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental

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  • LAWRENCE A. PONEMON

Abstract

Résumé. L'auteur propose l'utilisation de la théorie du raisonnement moral à titre de déterminant valide de la sous†évaluation du temps de vérification. En recourant à la méthodologie du laboratoire expérimental auprès d'un échantillon de 88 vérificateurs d'un cabinet national d'experts†comptables, l'auteur a observé une sous†évaluation réelle du temps de travail dans une tâche de vérification. Les résultats obtenus démontrent que la sous†évaluation est reliée de faαon systématique au niveau de raisonnement moral du vérificateur, mesuré à l'aide du test de jugement moral de Rest (Defining Issues Test ou DIT). Les participants dont les résultats au DIT étaient relativement faibles sont ceux qui sous†évaluaient le plus le temps de travail. Les résultats démontrent également que bien que l'insuffisance du temps alloué ait une incidence sur le comportement, la pression à l'uniformité est le facteur qui influe le plus sur la sous†évaluation. En somme, l'étude qui suit contribue de trois faαons importantes aux écrits touchant la vérification et la psychologie. Premièrement, elle établit l'importance du fait que la pression à l'uniformité est un antécédent de la sous†évaluation. Deuxièmement, elle montre que le raisonnement moral du vérificateur explique le comportement réel de sous†évaluation dans le contexte de pressions liées au travail. Troisièmement, elle révèle une sous†évaluation marquée en contexte de simulation de la vérification.

Suggested Citation

  • Lawrence A. Ponemon, 1992. "La sous†évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 190-211, September.
  • Handle: RePEc:wly:coacre:v:9:y:1992:i:1:p:190-211
    DOI: 10.1111/j.1911-3846.1992.tb00876.x
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    References listed on IDEAS

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