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Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français

Author

Listed:
  • Abir Sakka

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction, none of them has tried to identify the reduction behaviours that can be caused by him. The objective of this research is to identify the auditor client (hereafter auditee) behaviours which can reduce audit quality. Conducting both an observation and an interview approach within 25 auditors and 16 accounting and financial directors, we identified 12 auditees' behaviours that may reduce either the auditor competence or independence or both competence and independence.

Suggested Citation

  • Abir Sakka & Riadh Manita, 2011. "Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français," Post-Print hal-00650570, HAL.
    • Handle: RePEc:hal:journl:hal-00650570
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650570
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    Citations

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    Cited by:

    1. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "Les honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    2. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    3. Badr Bentalha & Aziz Hmioui & Lhoussaine Alla, 2018. "Proposal for a structured approach to internal audit of the treasury cycle [Proposition d'une démarche structurée de l'audit interne du cycle de trésorerie]," Post-Print hal-02118184, HAL.

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