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Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière

Author

Listed:
  • Nathalie Gonthier-Besacier
  • Géraldine Hottegindre
  • Sandrine Fine-Falcy

Abstract

This study analyses the attributes that influence audit quality. It uses a theoretical framework that takes three aspects of the audit process into account : the mission, the team/audit firm, and the regulation. 55 audit quality attributes have thus been evaluated by 131 French preparers of financial information. The results reveal that preparers take all those attributes into consideration, but with particular significance for the audit mission?s and the audit regulation?s attributes. Our study also identifies two groups of preparers with different perceptions : those who practice in large companies base their perception on a limited number of attributes (essentially the size of the audit firm and the management of the audit team), while those who practice in smaller companies develop a wide cognitive scheme which integrates all aspects of the audit quality.

Suggested Citation

  • Nathalie Gonthier-Besacier & Géraldine Hottegindre & Sandrine Fine-Falcy, 2012. "Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière," ACCRA, Association francophone de comptabilité, vol. 18(2), pages 33-72.
    • Handle: RePEc:cai:accafc:cca_182_0033
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