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L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?

Listed author(s):
  • Christine Noël Le maitre


    (Université de Provence CEPERC)

  • Cathy Krohmer


Registered author(s):

    (VF)Cet article analyse l’importance accordée aux compétences éthiques des auditeurs. Notre approche repose sur l’analyse qualitative de 21 entretiens de membres de Big Four en France et de documents internes et externes. Les résultats de cette étude montrent que d’un côté, les Big Four mettent en avant la responsabilité individuelle et la prise d’initiative de leurs collaborateurs dans leur campagne de recrutement et leur communication externe. De l’autre, ils définissent la compétence éthique comme le simple respect des règles et procédures en vigueur. Ce paradoxe est susceptible d’altérer à moyen ou long terme le lien de confiance que chaque Big Four entretient avec ses parties prenantes.(VA)This paper aims at a better understanding of the role and management of ethical skills in Big Four audit firms. We apply discourse analysis to auditor interviews, internal and external documents. The results of this research reveal that, on the one hand, Big Four firms promote individual responsibility and leadership in their recruitment processes and communication. On the other hand, they define ethical skill as simply applying the standard rules and procedures in the firm. In the long run, this paradoxical situation could be damaging to stakeholder trust.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 13 (2010)
    Issue (Month): 4 (December)
    Pages: 75-100.

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    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q4:p:75-100.
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    1. Samuel Mercier, 2000. "La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise," Revue Finance Contrôle Stratégie,, vol. 3(3), pages 101-123, September.
    2. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
    3. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    4. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 170-203, February.
    5. Samuel Mercier, 2000. "Une typologie de la formalisation de l'éthique en entreprise: l'analyse de contenu de 50 documents," Working Papers CREGO 1001101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    6. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    7. A. Dietrich, 2010. "Le management des compétences," Post-Print hal-00807762, HAL.
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