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Que disent les auditeurs quand ils ne sont plus silencieux? Le rôle des vertus face aux menaces contre l’éthique des auditeurs

Author

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  • Cédric Lesage

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Soraya Bel Haj Ali

Abstract

Nous étudions le rôle des vertus dans le processus de décision éthique des auditeurs lorsqu'ils sont confrontés à des dilemmes éthiques. Quoique considéré comme crucial par les régulateurs, cet aspect de la vie des auditeurs est souvent tu par les auditeurs, et fait donc l'objet de peu de recherches académiques. En nous fondant sur le modèle de Thorne (1988), nous avons mené et analysé des entretiens semi-directifs avec des auditeurs expérimentés basés en Tunisie. Ce pays en phase postrévolutionnaire présente aujourd'hui en effet la double caractéristique d'un contexte à la fois de parole libérée, susceptible de voir des auditeurs s'exprimer librement sur ces sujets controversés, et d'anomie sociale, susceptible de faire apparaitre les différentes menaces contre l'auditeur. Nos résultats montrent que les vertus jouent un rôle essentiel dans le passage de l'intention à l'acte éthique, et nous permettent de dresser une typologie en fonction du rôle de certaines d'entre elles, comme le courage ou la compassion. Nous montrons également que cette influence doit être relativisée par des éléments contextuels comme la culture ou l'existence de contrôle efficaces. Nos résultats participent au débat règlementaire sur le comportement éthique de l'auditeur, et justifie certaines initiatives visant à inclure la notion de courage moral dans les codes d'éthique.

Suggested Citation

  • Cédric Lesage & Soraya Bel Haj Ali, 2018. "Que disent les auditeurs quand ils ne sont plus silencieux? Le rôle des vertus face aux menaces contre l’éthique des auditeurs," Post-Print hal-01907972, HAL.
    • Handle: RePEc:hal:journl:hal-01907972
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907972
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    References listed on IDEAS

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    Keywords

    Audit; éthique; menaces; vertu; courage; compassion;
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