IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00548048.html
   My bibliography  Save this paper

La notation par les administrateurs des composantes de la qualité du processus d'audit

Author

Listed:
  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

  • Benoit Pigé

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le conseil d'administration doit arrêter les comptes de l'entreprise. Pour ce faire, il s'appuie sur les résultats des travaux d'audit externe. Comme l'ont montré les nombreux scandales comptables intervenus depuis 2001, l'audit par lui-même ne garantit pas nécessairement la qualité des comptes. Il faut s'assurer de la qualité du processus d'audit. A partir d'un travail effectué avec 33 commissaires aux comptes tunisiens, nous avons développé une grille d'analyse de la qualité du processus d'audit. Celle-ci a été soumise pour évaluation à 156 administrateurs de sociétés cotées tunisiennes. Suite à un protocole expérimental se basant sur la démarche de Churchill (1979) et l'adaptant au contexte de la recherche, nous avons aboutis à une échelle de mesure mettant en évidence 49 indicateurs de qualité répartis sur 6 étapes du processus. Mais aussi à d'autres éléments se rapportant essentiellement à la nature de la relation administrateurs-auditeurs, aux modalités d'évaluation de la mission d'audit et aux types de rapports d'avancement à communiquer aux comités d'audit.

Suggested Citation

  • Riadh Manita & Benoit Pigé, 2006. "La notation par les administrateurs des composantes de la qualité du processus d'audit," Post-Print halshs-00548048, HAL.
    • Handle: RePEc:hal:journl:halshs-00548048
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548048
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00548048/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Deis, Donald Jr. & Giroux, Gary, 1996. "The effect of auditor changes on audit fees, audit hours, and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 15(1), pages 55-76.
    2. Nichols, Dr & Smith, Db, 1983. "Auditor Credibility And Auditor Changes," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 534-544.
    3. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    5. Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January.
    6. Jeffrey Cohen & Ganesh Krishnamoorthy & Arnold M. Wright, 2002. "Corporate Governance and the Audit Process," Contemporary Accounting Research, John Wiley & Sons, vol. 19(4), pages 573-594, December.
    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. Riadh Manita, 2009. "La qualité du processus d'audit : une étude empirique sur le marché financier tunisien," Post-Print halshs-00455733, HAL.
    2. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    3. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
    4. Lin, Z. Jun & Liu, Ming, 2009. "The impact of corporate governance on auditor choice: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 44-59.
    5. Pamela Kent & James Routledge & Jenny Stewart, 2010. "Innate and discretionary accruals quality and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 171-195, March.
    6. Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2004. "Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 755-793, September.
    7. Mohammed Mahmud Kakanda, & Basariah Salim, & Sitraselvi Chandren,, 2017. "Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from Deposit Money Banks (DMBs) in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(4), pages 506-521, October.
    8. Pamela Kent & Jenny Stewart, 2008. "Corporate governance and disclosures on the transition to International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 649-671, December.
    9. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    10. Pierre-Yves Gomez, 2003. "Jalons pour une histoire des théories du gouvernement des entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 183-208, December.
    11. Ferguson, Andrew & Lam, Peter & Ma, Nelson, 2018. "Market reactions to auditor switches under regulatory consent and market driven regimes," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 197-215.
    12. Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
    13. Liu, Zhenfeng & Lin, Stephen, 2019. "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
    14. Sumaira Ashraf & Elisabete G. S. Félix & Zélia Serrasqueiro, 2022. "Does board committee independence affect financial distress likelihood? A comparison of China with the UK," Asia Pacific Journal of Management, Springer, vol. 39(2), pages 723-761, June.
    15. Gérard Charreaux, 2004. "Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations," Working Papers CREGO 1041203, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    16. Mohammed Fawzi Alhaija, 2017. "The Impact of the Auditor's Change on the Reaction of the Capital Market: Empirical Study on the Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 7(6), pages 74-81.
    17. Owusu, Andrews & Zalata, Alaa Mansour, 2023. "Credit rating agency response to appointment of female audit partners: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    18. Manuel Cano Rodríguez & Santiago Sánchez Alegría, 2012. "The value of audit quality in public and private companies: evidence from Spain," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(4), pages 683-706, November.
    19. Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    20. Laurence Godard, 1998. "Les déterminants du choix entre un conseil d'administration et un conseil de surveillance," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 39-61, December.

    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:halshs-00548048. 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.