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Comportement Des Audites Dans Le Processus D'Audit : Le Cas Du Controle Des Associations Par Les Financeurs Publics

Author

Listed:
  • Rahma Chekkar

    (LSMRC - Lille School of Management Research Center - ULR 4112 - SKEMA Business School - Université de Lille)

  • Eric-Alain Zoukoua

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

This research aims at understanding the role of the auditees' behaviour in the audit process, and its influence on the audit quality. The authors study a particular audit process : the audit of associations by State fund providers. Through six audit engagements carried out for the account of a State fund providers, the authors show that the auditees' behaviour (in terms of participation in this process, in other words transmission of information) can threaten the good realization of an audit engagement.

Suggested Citation

  • Rahma Chekkar & Eric-Alain Zoukoua, 2009. "Comportement Des Audites Dans Le Processus D'Audit : Le Cas Du Controle Des Associations Par Les Financeurs Publics," Post-Print halshs-00460412, HAL.
    • Handle: RePEc:hal:journl:halshs-00460412
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460412
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. David Carassus & David Laborde, 2002. "L'impact politique de l'audit de début de mandat : une étude empirique des villes de plus de 20 000 habitants," Post-Print halshs-00584450, HAL.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
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    Cited by:

    1. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.

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