IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_221_0053.html
   My bibliography  Save this article

L’auditeur face aux dilemmes éthiques : l’impact d’une formation à l’éthique sur la conformité au code de déontologie

Author

Listed:
  • Christelle Chaplais
  • Yves Mard
  • Sylvain Marsat

Abstract

As part of the exercise of their profession, auditors are confronted with situations involving ethical dilemmas. We wonder if training can influence the auditor?s ethical reasoning and the perception of the dilemma. Therefore, we conducted an experiment to determine if an ethics course had an influence on auditor?s ethical reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit its perceived intensity. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with codes of conduct, in favour of an action more consistent with the personal ethics of the auditor.

Suggested Citation

  • Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "L’auditeur face aux dilemmes éthiques : l’impact d’une formation à l’éthique sur la conformité au code de déontologie," ACCRA, Association francophone de comptabilité, vol. 22(1), pages 53-83.
    • Handle: RePEc:cai:accafc:cca_221_0053
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_221_0053
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2016-1-page-53.htm
    Download Restriction: free
    ---><---

    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:cai:accafc:cca_221_0053. 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: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    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.