IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01002376.html
   My bibliography  Save this paper

Contribution A L'Étude Des Comportements Dysfonctionnels Des Auditeurs Seniors : Une Approche Managériale (Le Cas Français)

Author

Listed:
  • Ines Gaddour

    (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the two dimensions of Leader Member-Exchange (LMX), namely affection and contribution have a significant effect on the reduction of adaptive behaviors (Quality-Threatening Behaviour :QTB and mismanagement of the audit team :MGE). Also, results highlight under the effect of mimetic, managerial behaviors adopted by a superior have been shown to reduce the MGE, but also QTB and CNP (unprofessional behaviors). Finally,the analysis confirm the results of previous research concerning the impact of the style assessment based on technical criteria, affective commitment and budget and the pressure of time on such types of behavior.

Suggested Citation

  • Ines Gaddour, 2013. "Contribution A L'Étude Des Comportements Dysfonctionnels Des Auditeurs Seniors : Une Approche Managériale (Le Cas Français)," Post-Print hal-01002376, HAL.
    • Handle: RePEc:hal:journl:hal-01002376
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002376
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01002376/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. David Hatherly, 1999. "The future of auditing: the debate in the UK," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 51-65.
    2. Jenell L.S. Wittmer & James E. Martin & Amanuel G. Tekleab, 2010. "Procedural Justice and Work Outcomes in a Unionized Setting: The Mediating Role of Leader‐Member Exchange," American Journal of Business, Emerald Group Publishing Limited, vol. 25(2), pages 55-70, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:dau:papers:123456789/13774 is not listed on IDEAS
    2. Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
    3. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
    4. Anca Oana CHIȘ & Andra Maria ACHIM, 2014. "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 217-222, November.
    5. Anand, Vaijayanthee & Verma, Luv & Santhanam, Nivethitha & Grover, Atipriya, 2022. "Turnover intention among Indian police: Do organizational and community stressors matter?," Journal of Criminal Justice, Elsevier, vol. 82(C).
    6. Alia Miledi, 2012. "Replacer L'Auditeur Au Coeur De Son Metier: Une Etude Exploratoire Sur Le Marche Français," Post-Print hal-00937912, HAL.
    7. Ikramul Hasan & Nadim Jahangir, 2024. "Social power and organizational commitment in banks: the mediating aspect of procedural justice," SN Business & Economics, Springer, vol. 4(1), pages 1-19, January.
    8. Onesmus Kamau & Stephen Muathe & Lawrence Wainaina, 2021. "Demographic factors and turnover intentions of teachers in public secondary schools in Kenya," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(4), pages 363-374, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01002376. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.