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Les dimensions de la performance des cabinets d'audit légal – Le point de vue des auditeurs

Author

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  • Geneviève Causse
  • Viet Ha Tran Vu

Abstract

This research studies the performance dimensions of audit firms in their legal mission in France, as perceived by the auditors themselves. The elaborated tool to measure performance is in the form of an integrated strategic scorecard. The construction of the measurement scale follows the Churchill paradigm (1979). The study results show that, among the performance dimensions in four axis in the proposal model (Finance, Client, Process, Human capital), only dimensions related to the last three axis are retained. None of dimensions of « Finance » axe is validated in the final model. Another contribution of the research is the linkage between auditors? performance vision and classification of firms. Through typology analysis, they were classified into four groups : the reputed, the normative, the adaptive and the passive.

Suggested Citation

  • Geneviève Causse & Viet Ha Tran Vu, 2012. "Les dimensions de la performance des cabinets d'audit légal – Le point de vue des auditeurs," ACCRA, Association francophone de comptabilité, vol. 18(3), pages 97-143.
    • Handle: RePEc:cai:accafc:cca_183_0097
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    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Os¨¦e Hanko, 2016. "The Quality of External Audit in OHADA Space: A Qualitative Study with Board of Director¡¯s Members¡¯ Perception as Understanding Variable," Applied Finance and Accounting, Redfame publishing, vol. 2(2), pages 11-17, August.

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