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

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  • Olivier Charpateau

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

Abstract

This research presents a new dimension of the auditor independence: the internal independence. Research has focused on clients and market pressures as kinds of external independence. This postulates that the organizational structure of legal audit is perfectly efficient and able to define and set up the requirements for quality of audits. Based on psychological and ethical decision researches, we present an experience for two categories of legal auditors. The results show that the auditor is dependent on his peers, leading him to take decisions incompliant with rules. The concept of internal independence is discussed.

Suggested Citation

  • Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print hal-00646835, HAL.
    • Handle: RePEc:hal:journl:hal-00646835
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646835
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    References listed on IDEAS

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    1. Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
    2. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    3. Reiter, Sara Ann & Williams, Paul F., 2004. "The Philosophy and Rhetoric of Auditor Independence Concepts," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 355-376, July.
    4. Jeffrey W. Schatzberg & Galen R. Sevcik & Brian P. Shapiro & Linda Thorne & R. S. Olusegun Wallace, 2005. "A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 229-264, March.
    5. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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