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Révélation de faits délictueux et formation à l'éthique : perception des auditeurs

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  • Christelle Chaplais

    (ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

The purpose of this study is to understand whether ethics training enables the auditor to solve the ethical dilemmas he faces in the context of his obligation to disclose offences. The results of a qualitative study based on ten interviews with experienced auditors of different sized firms show that auditors are regularly confronted with dilemmas that oppose the moral intensity of the problem, the relationship with the client and the significance of the facts with the rules of the profession. Training helps the auditor identify the dilemma and make a judgment. On the other hand, it is mainly field training, peer discussions and experience that allow him to make a decision.

Suggested Citation

  • Christelle Chaplais, 2018. "Révélation de faits délictueux et formation à l'éthique : perception des auditeurs," Post-Print hal-01907886, HAL.
    • Handle: RePEc:hal:journl:hal-01907886
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907886
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    References listed on IDEAS

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    1. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting professionals' ethical judgment and the institutional disciplinary context : a French-US comparison," Grenoble Ecole de Management (Post-Print) hal-01404040, HAL.
    2. 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.
    3. 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.
    4. Linda Thorne & Jon Hartwick, 2001. "The Directional Effects of Discussion on Auditors' Moral Reasoning," Contemporary Accounting Research, John Wiley & Sons, vol. 18(2), pages 337-361, June.
    5. Jacques Fortin & Louise Martel, 1997. "Enjeux éthiques de la réalité environnementale dans un contexte d'audit financier : une étude empirique," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(2), pages 59-75.
    6. 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.
    7. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
    8. Cubie Lau, 2010. "A Step Forward: Ethics Education Matters!," Journal of Business Ethics, Springer, vol. 92(4), pages 565-584, April.
    9. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting professionals' ethical judgment and the institutional disciplinary context : a French-US comparison," Post-Print hal-01404040, HAL.
    10. 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.
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    More about this item

    Keywords

    Offences; Dilemna; Ethics; Training; Ethique; Formation; Faits délictueux; Dilemmes;
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