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Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co


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  • David, Gilles
  • Cohen, Elie

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  • Razgani, Hasnae
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    The auditor’s competence has been considered in the literature as an insurance of “detection capability” without taking into account the relational component. From a participant observation of a period of four years within the Audit and Co firm, we are interested in understanding the link between one of the foundations of Audit quality, namely competence and the Audit firm as a social organization. Using as a framework for analyzing social network theory in three ways: social capital, trust and reputation. The results of our research allow to go a little further than the traditional and impersonal vision which offers classical approach of the auditor’s competence. Insofar the constitution of social capital, conditioned by the combination trust-reputation, is crucial for the evolution of the auditor career. Beyond a purely “technical ” competence, to be socially integrated in a network that allows to evolve more within the firm.

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    Bibliographic Info

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    This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/7376 and published in 2011.

    Handle: RePEc:dau:thesis:123456789/7376

    Note: dissertation
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    Related research

    Keywords: participant observation; social networks theory; Auditor’s competence; Legal audit; observation participante; théorie des réseaux sociaux; compétence de l’auditeur; Audit légal;

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