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L'Éthique Est-Elle (Vraiment) Une Compétence Clef Des Auditeurs Légaux ? Une Approche Par L'Evaluation Des Compétences Dans Les Big Four

Author

Listed:
  • Christine Noël Lemaitre

    (Audencia Recherche - Audencia Business School)

  • Cathy Krohmer

    (IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

The aim of this paper is to conduct to a better understanding of the place and management of ethical skills in Big Four. Do ethical skills really matter in auditing firm? We try to answer this question by using structuration theory of Giddens and more specifically the notion of ‘duality of structure'. Our methodological approach uses discourse analysis from auditors and evaluation practices of their professional skills. Indeed, if ethics is considered as a key skill, it should be evaluated by human ressources management. The results of this research reveal a discordance between discourse and practices in Big Four which can been explainded by different factors.

Suggested Citation

  • Christine Noël Lemaitre & Cathy Krohmer, 2010. "L'Éthique Est-Elle (Vraiment) Une Compétence Clef Des Auditeurs Légaux ? Une Approche Par L'Evaluation Des Compétences Dans Les Big Four," Post-Print hal-00479507, HAL.
    • Handle: RePEc:hal:journl:hal-00479507
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479507
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