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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 - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

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    Abstract

    Cette recherche empirique présente une nouvelle dimension de l'indépendance de l'auditeur légal : l'indépendance interne. La recherche s'est essentiellement intéressée aux pressions des clients et du marché, c'est-à-dire à une forme d'indépendance externe. Ceci postule implicitement que la structure organisationnelle de l'audit légal soit parfaitement efficace pour définir et mettre en oeuvre ce qui doit être fait. En s'appuyant sur les travaux en psychologie et en décision éthique, nous présentons une expérience de laboratoire pour deux catégories d'auditeurs légaux. Les résultats montrent que l'auditeur peut être influencé par ses pairs, le menant à prendre des décisions à contresens de la réglementation applicable. Le concept d'indépendance interne est alors discuté.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00646835.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646835

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    Keywords: indépendance auditeur ; indépendance interne ; audit légal ; expérience de laboratoire ; éthique;

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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. 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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