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Qualité et réduction de qualité en audit financier : le comportement des collaborateurs de cabinets

Author

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  • Olivier Herrbach

    (LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique)

Abstract

Parmi les raisons qui peuvent expliquer la perte de crédibilité de la profession, la littérature mentionne le plus souvent : le manque d'indépendance, l'incompétence, la corruption, l'inadéquation des méthodes, la pression sur les budgets d'audit à la suite de la baisse des honoraires... Chacun de ces facteurs explicatifs a fait l'objet de travaux de recherche qui soulignent les défis auxquels la profession d'auditeur est confrontée. Nous nous intéressons à un facteur qui a fait l'objet d'un certain nombre de publications aux Etats-Unis et au Royaume-Uni, mais qui est inédit en France : les comportements de réduction de qualité de l'auditeur financier, c'est-à-dire les comportements de négligence professionnelle des collaborateurs salariés des cabinets d'audit. Ces comportements, dont la nature et l'impact sont multiples, peuvent en effet dans leurs formes les plus graves mettre en péril la qualité d'une certification. Dans leurs formes plus bénignes, ils peuvent mettre à mal l'image de professionnalisme attachée à la corporation des auditeurs.

Suggested Citation

  • Olivier Herrbach, 1999. "Qualité et réduction de qualité en audit financier : le comportement des collaborateurs de cabinets," Post-Print halshs-00587761, HAL.
    • Handle: RePEc:hal:journl:halshs-00587761
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587761
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    References listed on IDEAS

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