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Ethique De L'Auditeur Et Capacite A Reveler Une Erreur : Comparaison Des Auditeurs Financiers Et Operationnels

Author

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  • Olivier Charpateau

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

Cet article présente deux comparaisons : le niveau d'éthique des commissaires aux comptes et des auditeurs de certification aéronautique français puis le niveau d'éthique et la capacité à révéler une erreur constatée. Nous avons utilisé pour cela la méthodologie du Defining Issue Test et des scénarii techniques. Les résultats montrent d'une part un niveau d'éthique similaire et, d'autre part, une capacité à révéler une erreur sensiblement différente, plus favorable aux auditeurs opérationnels. La relation entre les deux phénomènes est faible.

Suggested Citation

  • Olivier Charpateau, 2007. "Ethique De L'Auditeur Et Capacite A Reveler Une Erreur : Comparaison Des Auditeurs Financiers Et Operationnels," Post-Print halshs-00543243, HAL.
    • Handle: RePEc:hal:journl:halshs-00543243
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543243
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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