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Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal

Author

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  • Olivier Charpateau

    (DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette recherche empirique présente une nouvelle dimension de l'indépendance de l'auditeur légal : l'indépendance interne. La recherche s'est essentiellement intéressée aux pressions des clients et du marché, c'est-à-dire à une forme d'indépendance externe. Ceci postule implicitement que la structure organisationnelle de l'audit légal soit parfaitement efficace pour définir et mettre en œuvre ce qui doit être fait. En s'appuyant sur les travaux en psychologie et en décision éthique, nous présentons une expérience de laboratoire pour deux catégories d'auditeurs légaux. Les résultats montrent que l'auditeur peut être influencé par ses pairs, le menant à prendre des décisions à contre- sens de la réglementation applicable. Le concept d'indépendance interne est alors discute

Suggested Citation

  • Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print halshs-00613297, HAL.
    • Handle: RePEc:hal:journl:halshs-00613297
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00613297
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    References listed on IDEAS

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

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