IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00650570.html
   My bibliography  Save this paper

Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français

Author

Listed:
  • Abir Sakka

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

  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction, none of them has tried to identify the reduction behaviours that can be caused by him. The objective of this research is to identify the auditor client (hereafter auditee) behaviours which can reduce audit quality. Conducting both an observation and an interview approach within 25 auditors and 16 accounting and financial directors, we identified 12 auditees' behaviours that may reduce either the auditor competence or independence or both competence and independence.

Suggested Citation

  • Abir Sakka & Riadh Manita, 2011. "Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français," Post-Print hal-00650570, HAL.
  • Handle: RePEc:hal:journl:hal-00650570
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650570
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00650570/document
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "Les honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    2. Badr Bentalha & Aziz Hmioui & Lhoussaine Alla, 2018. "Proposal for a structured approach to internal audit of the treasury cycle [Proposition d'une démarche structurée de l'audit interne du cycle de trésorerie]," Post-Print hal-02118184, HAL.
    3. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650570. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.