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Contribution à l'étude de la qualité de l'audit : une approche fondée sur le management des équipes et le comportement des auditeurs

Author

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  • Inès Gaddour

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

  • Jean-François Casta

    (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 an explanatory model in order to study the dysfunctional behaviors of financial auditors in France. it proposes extending the scope of the determinants in a relational and managerial perspective. To this end, this research mobilizes mainly Leader-ember Exchange theory (LMX), but also the role modeling and the assessment style of auditors performance. The results show that the three dimensions of Leader Member-Exchange (LMX), namely affection, loyalty and contribution have a negative and significant impact on the adaptivebehaviors (respectively unprofessional behaviors : CNP, mismanagement of the audit team : MGEand Quality-Threatening Behavior : QTB). 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. In addition, it was revealed that a favorable perception of organizational support and anevaluation focused on social criteria result in less QTB and MGE respectively.

Suggested Citation

  • Inès Gaddour & Jean-François Casta, 2019. "Contribution à l'étude de la qualité de l'audit : une approche fondée sur le management des équipes et le comportement des auditeurs," Post-Print hal-02432391, HAL.
    • Handle: RePEc:hal:journl:hal-02432391
    Note: View the original document on HAL open archive server: https://hal.science/hal-02432391
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    1. Eric Cahuzac & Christophe Bontemps, 2008. "Stata par la pratique : statistiques, graphiques et éléments de programmation," Stata Press books, StataCorp LP, number splp, March.
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    More about this item

    Keywords

    Audit légal; Comportements dysfonctionnels; Management des équipes d'audit; Théorie du LMX; Statutory audit; Audit quality; Dysfunctional behaviors;
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