IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899102.html
   My bibliography  Save this paper

De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation

Author

Listed:
  • Yves Mard

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Christelle Chaplais
  • Sylvain Marsat

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

As part of the exercise of his profession, the auditor is confronted with situations involving ethical dilemmas. We wonder if training can help in some circumstances. Therefore, we conducted an experiment to determine if an ethics course had an influence on their moral reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit the perceived intensity of the dilemma. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with deontological codes, in favor of an action more consistent with the ethics of the auditor.

Suggested Citation

  • Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    • Handle: RePEc:hal:journl:hal-01899102
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899102
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899102/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Post-Print halshs-00153466, HAL.
    2. Herron, Terri L. & Gilbertson, David L., 2004. "Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 499-523, July.
    3. Libby, Theresa & Thorne, Linda, 2004. "The Identification and Categorization of Auditors’ Virtues," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 479-498, July.
    4. Breda Sweeney & Fiona Costello, 2009. "Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 75-97.
    5. Christian Prat dit Hauret, 2003. "L'indépendance du commissaire aux comptes : une analyse empirique fondée sur trois composantes psychologiques du comportement," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 31-58.
    6. Thorne, Linda & Massey, Dawn W. & Jones, Joanne, 2004. "An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 525-551, July.
    7. Lawrence A. Ponemon & David R.L. Gabhart, 1990. "Auditor independence judgments: A cognitive†developmental model and experimental evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 227-251, September.
    8. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    9. repec:hal:journl:halshs-00848927 is not listed on IDEAS
    10. Barbara Ritter, 2006. "Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students," Journal of Business Ethics, Springer, vol. 68(2), pages 153-164, October.
    11. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(1), pages 151-174.
    12. Stephen Conroy & Tisha Emerson & Frank Pons, 2010. "Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?," Journal of Business Ethics, Springer, vol. 91(2), pages 183-194, January.
    13. Jeffrey, Cynthia & Dilla, William & Weatherholt, Nancy, 2004. "The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 553-579, July.
    14. Cubie Lau, 2010. "A Step Forward: Ethics Education Matters!," Journal of Business Ethics, Springer, vol. 92(4), pages 565-584, April.
    15. Lin Ge & Stuart Thomas, 2008. "A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students," Journal of Business Ethics, Springer, vol. 82(1), pages 189-211, September.
    16. Deborah Leitsch, 2006. "Using dimensions of moral intensity to predict ethical decision-making in accounting," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 135-149.
    17. Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
    18. Brian Mayhew & Pamela Murphy, 2009. "The Impact of Ethics Education on Reporting Behavior," Journal of Business Ethics, Springer, vol. 86(3), pages 397-416, May.
    19. repec:dau:papers:123456789/3209 is not listed on IDEAS
    20. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    21. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    22. Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
    23. Daryl Guffey & Mark Mccartney, 2008. "The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting," Accounting Education, Taylor & Francis Journals, vol. 17(3), pages 327-348.
    24. Nathalie Gonthier-Besacier & Géraldine Hottegindre & Sandrine Fine-Falcy, 2012. "Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(2), pages 33-72.
    25. Ralph Welton & Daryl Guffey, 2009. "Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study," Accounting Education, Taylor & Francis Journals, vol. 18(3), pages 273-289.
    Full references (including those not matched with items on IDEAS)

    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. Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code [L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la," Post-Print hal-02156617, HAL.
    2. Christelle Chaplais, 2018. "Révélation de faits délictueux et formation à l'éthique : perception des auditeurs," Post-Print hal-01907886, HAL.
    3. Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    4. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    5. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    6. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    7. Christian Hauser, 2019. "Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?," Journal of Business Ethics, Springer, vol. 159(1), pages 281-299, September.
    8. repec:dau:papers:123456789/3498 is not listed on IDEAS
    9. Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
    10. Christine Noël Lemaitre, 2005. "De La Connaissance A La Maitrise Du Risque : Comment Se Construit La Competence Du Commissaire Aux Comptes ?," Grenoble Ecole de Management (Post-Print) halshs-00581252, HAL.
    11. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
    12. Christine Noël Lemaitre, 2005. "De La Connaissance A La Maitrise Du Risque : Comment Se Construit La Competence Du Commissaire Aux Comptes ?," Post-Print halshs-00581252, HAL.
    13. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    14. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    15. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    16. Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print halshs-00613297, HAL.
    17. Nurul Nazlia Jamil, 2020. "The Power of Political Connections: Review on the Impacts of Audit Committee and Corporate Governance," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(1), pages 333347-3333, December.
    18. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
    19. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    20. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    21. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.

    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-01899102. 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.