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L'impact politique de l'audit de début de mandat : une étude empirique des villes de plus de 20 000 habitants

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • David Laborde

    (CATT - Centre d'Analyse Théorique et de Traitement des données économiques - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Dans un contexte marqué par le développement des audits de début de mandat, cette étude empirique s'intéresse à l'influence politique de ce moyen de contrôle et d'information, escomptée au moment de son engagement, sur la réélection du maire à la prochaine échéance municipale. Cet impact politique est analysé dans le cadre des théories des choix publics, de l'agence et du vote, où l'audit externe constitue une source d'information crédible et compréhensible destinée aux électeurs. Cette influence théorique sur la décision de vote des électeurs est appréciée sur la base des résultats aux dernières élections municipales de 2001 pour 141 villes de plus de 20 000 habitants. Les résultats mettent en évidence l'absence d'influence des politiques de communication financière et d'audit de début de mandat sur la réélection du maire et sur la continuité politique.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00584450
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584450
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    References listed on IDEAS

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    Cited by:

    1. 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.

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