IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/halshs-00152356.html
   My bibliography  Save this paper

Un Mauvais Auditeur : Dependant Et/Ou Incompetent ? Etude Exploratoire Des Motifs De Condamnation Des Commissaires Aux Comptes En France

Author

Listed:
  • Géraldine Hottegindre

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

  • 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

The auditor (in France, the « Commissaire aux comptes ») is to control the audited company's financial statements. The quality if his/her task depends of his/her competence and independence (De Angelo, 1981). However, some studies present a contradictory approach of the relatve status of competence and independence. Moreover the research studies, but also the post Enron regulations, have been mainly focused to independence. Is this lower interest for competence justified? Is a bad auditor mainly a dependent or a non competent auditor? We have studied the sentences pronounced against the French auditors from 1989 until 2005. We have found that, incompetence is a characteristic almost as frequent as dependence. But we have also discovered a third characteristic: personal reasons, not related neither to independence, nor competence. These new results open interesting perspectives in the audit quality research.

Suggested Citation

  • Géraldine Hottegindre & Cédric Lesage, 2007. "Un Mauvais Auditeur : Dependant Et/Ou Incompetent ? Etude Exploratoire Des Motifs De Condamnation Des Commissaires Aux Comptes En France," Working Papers halshs-00152356, HAL.
    • Handle: RePEc:hal:wpaper:halshs-00152356
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00152356
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00152356/document
    Download Restriction: no
    ---><---

    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:wpaper:halshs-00152356. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.