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Audit et développement moral cognitif


  • Christian Prat dit Hauret

    () (Université Montesquieu Bordeaux 4)


(VF)Cette recherche présente la théorie du développement moral cognitif et ses apports à la compréhension des différents niveaux de sensibilité éthique des auditeurs confrontés à des situations professionnelles délicates. Tout d'abord, l'origine de la théorie (les travaux précurseurs de Piaget), les concepts (les différents niveaux pré-conventionnel, conventionnel et post-conventionnel) et les limites seront développés. Ensuite, une analyse empirique sera menée dans le contexte français du commissariat aux comptes.(VA)This research paper presents the theory of cognitive moral development and analyses its contribution to the understanding of different levels of ethical sensitivity among auditors when confronted with difficult situations in the workplace. First, the origins (Piaget's pioneering work), the concepts (the different pre-conventional, conventional and post-conventional levels), and the limits of the theory are developed. Second, an empirical study will be realized in the French audit context.

Suggested Citation

  • Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie,, vol. 6(3), pages 117-136, September.
  • Handle: RePEc:dij:revfcs:v:6:y:2003:i:q3:p:117-136

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    References listed on IDEAS

    1. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
    2. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    3. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
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    More about this item


    audit; sensibilité éthique; développement moral cognitif; defining issues test; indépendance; audit; ethical sensitivity; cognitive moral development; defining issues test; independence;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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