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Des Facteurs D'Independance A Un Systeme D'Independance : Proposition D'Une Nouvelle Grille D'Analyse De L'Independance De L'Auditeur

Author

Listed:
  • Emna Ben Saad

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

  • 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)

Abstract

L'indépendance de l'auditeur est un sujet d'intérêt croissant depuis les affaires Enron, Wordlcom, etc. De nombreuses réglementations ont cherché à la renforcer en modifiant certaines composantes (facteurs) de l'indépendance. En se basant sur les travaux de recherches empiriques du domaine, notre recherche vise à identifier les facteurs d'indépendance et leur impact sur l'indépendance réelle ou perçue. Cette première étape nous permet de proposer une grille d'analyse des facteurs d'indépendance, tenant compte de leur maîtrise respective par l'auditeur et l'audité. Dans un second temps, nous nous intéressons plus spécifiquement à la mise en relation de ces facteurs, aboutissant ainsi à une proposition originale de système d'indépendance, permettant une meilleure compréhension de l'indépendance de l'auditeur.

Suggested Citation

  • Emna Ben Saad & Cédric Lesage, 2007. "Des Facteurs D'Independance A Un Systeme D'Independance : Proposition D'Une Nouvelle Grille D'Analyse De L'Independance De L'Auditeur," Post-Print halshs-00543079, HAL.
    • Handle: RePEc:hal:journl:halshs-00543079
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543079
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    References listed on IDEAS

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    1. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
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    Cited by:

    1. Jean-Noël Chauvey & Maxime José Chanhoun & Sena John Ahyee, 2017. "Quality of public organization auditing arrangement and control in Benin [Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]," Post-Print hal-01907571, HAL.
    2. Alain Gilles FOKA TAGNE & Prince Dubois KENFACK HIKOUATCHA & Joséphine Florentine MBADUET & Joseph NDASSI YEPGNOU, 2018. "Qualité d’audit, concentration de l’actionnariat et reporting financier," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 27-54, June.
    3. Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.

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    Keywords

    Audit; indépendance; système;
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