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L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?

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Author Info

  • Christine Noël Le maitre

    ()
    (Université de Provence CEPERC)

  • Cathy Krohmer

    (IEMN-IAE LEMNA)

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    Abstract

    (VF)Cet article analyse l’importance accordée aux compétences éthiques des auditeurs. Notre approche repose sur l’analyse qualitative de 21 entretiens de membres de Big Four en France et de documents internes et externes. Les résultats de cette étude montrent que d’un côté, les Big Four mettent en avant la responsabilité individuelle et la prise d’initiative de leurs collaborateurs dans leur campagne de recrutement et leur communication externe. De l’autre, ils définissent la compétence éthique comme le simple respect des règles et procédures en vigueur. Ce paradoxe est susceptible d’altérer à moyen ou long terme le lien de confiance que chaque Big Four entretient avec ses parties prenantes.(VA)This paper aims at a better understanding of the role and management of ethical skills in Big Four audit firms. We apply discourse analysis to auditor interviews, internal and external documents. The results of this research reveal that, on the one hand, Big Four firms promote individual responsibility and leadership in their recruitment processes and communication. On the other hand, they define ethical skill as simply applying the standard rules and procedures in the firm. In the long run, this paradoxical situation could be damaging to stakeholder trust.

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    File URL: http://leg2.u-bourgogne.fr/rev/134100.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 13 (2010)
    Issue (Month): 4 (December)
    Pages: 75-100.

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    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q4:p:75-100.

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    Related research

    Keywords: auditeur; Big Four; compétence éthique; démarche compétence; auditor; ethical skill; skill process.;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
    2. Samuel Mercier, 2000. "Une typologie de la formalisation de l'éthique en entreprise: l'analyse de contenu de 50 documents," Working Papers FARGO 1001101, Université de Bourgogne - Crego EA 7317/Fargo (Research center in Finance,organizational ARchitecture and GOvernance).
    3. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 170-203, February.
    4. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
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