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Les Facteurs Explicatifs Du Jugement Ethique En Audit : Un Etat De L'Art

Author

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  • Soraya Bel Haj Ali

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

Audit non-technical dimension has begun a well-documented topic in research - especially after the major scandals involving auditors. In this field researchers are interested in identifying firstly the determinants of auditors' judgment and secondly the factors that explain judgment. Thus, this work provides a review of literature which has explored individual characteristics and contextual factors influencing auditors' ethics judgment. This typological synthesis helps the understanding of previous works and highlights some insights for further research.

Suggested Citation

  • Soraya Bel Haj Ali, 2008. "Les Facteurs Explicatifs Du Jugement Ethique En Audit : Un Etat De L'Art," Post-Print halshs-00522324, HAL.
    • Handle: RePEc:hal:journl:halshs-00522324
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522324
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    References listed on IDEAS

    as
    1. Mohammad Abdolmohammadi & C. Baker, 2006. "Accountants’ Value Preferences and Moral Reasoning," Journal of Business Ethics, Springer, vol. 69(1), pages 11-25, November.
    2. Richard A. Bernardi & Donald F. Arnold, 1997. "An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 653-668, December.
    3. repec:dau:papers:123456789/3079 is not listed on IDEAS
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