IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02432391.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-02432391/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Eric Cahuzac & Christophe Bontemps, 2008. "Stata par la pratique : statistiques, graphiques et éléments de programmation," Stata Press books, StataCorp LP, number splp, March.
    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. Antoine Terracol, 2008. "Review of Stata par la pratique : statistiques, graphiques et elements de programmation, by Eric Cahuzac and Christophe Bontemps," Stata Journal, StataCorp LP, vol. 8(4), pages 569-573, December.
    2. Amandine Laré & Anne Briand & Eric Kéré, 2018. "Access to sanitation in precarious districts of Ouagadougou [L'accès à l'assainissement dans les quartiers précaires de Ouagadougou]," Post-Print hal-02430413, HAL.
    3. Inès Elaini Gaddour & Jean-François Casta, 2017. "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-01907423, HAL.
    4. repec:dau:papers:123456789/15255 is not listed on IDEAS
    5. Ahcar, Jaime & Siroën, Jean-Marc, 2017. "Deep Integration: Considering the Heterogeneity of Free Trade Agreements," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 32(3), pages 615-659.
    6. Jaime Rafael Ahcar & Jean-Marc Siroën, 2014. "Deep integration: free trade agreements heterogeneity and its impact on bilateral trade," Working Papers DT/2014/25, DIAL (Développement, Institutions et Mondialisation).
    7. Diane Bélanger & Belkacem Abdous & Pierre Gosselin & Pierre Valois, 2015. "An adaptation index to high summer heat associated with adverse health impacts in deprived neighborhoods," Climatic Change, Springer, vol. 132(2), pages 279-293, September.
    8. Komivi Afawubo & Messan Agbaglah & Mawuli K. Couchoro & Tchapo Gbandi, 2017. "Socioeconomic determinants of the mobile money adoption process: the case of Togo," Cahiers de recherche 17-03, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    9. Anne Briand & Noukignon Kone, 2020. "Poverty eradication by improving waste collection: an African case study," Working Papers hal-02430455, HAL.
    10. Zemzem, Ahmed & Guesmi, Khaled & Ftouhi, Khaoula, 2017. "The role of banks in the governance of nonfinancial firms: Evidence from Europe," Research in International Business and Finance, Elsevier, vol. 42(C), pages 784-793.
    11. Anne Briand & Author-Name: Noukignon Koné, 2018. "Poverty eradication by improving waste collection: an African case study," Working Papers 20180003, UMR Développement et Sociétés, Université Paris 1 Panthéon-Sorbonne, Institut de Recherche pour le Développement.
    12. Patrick-Hervé Mbouombouo Mfossa, 2022. "Mobile money-driven financial inclusion, exposure to shocks and households' financial resilience strategies adoption process: Evidence from Cameroon [Inclusion financière via le mobile money, expos," Working Papers hal-03614064, HAL.

    More about this item

    Keywords

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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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-02432391. 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.