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Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion


  • Colasse, Bernard


  • Sakka, Abir


This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention is paid to cognitive and affective dimensions of conflict and taxonomy of auditor-client conflicts is attempted. Conflict behavioral dimension approached through its concerned areas and participants, shows conflicts’ impacts, particularly on the mission conduct. Auditors give priority to non-coercive approaches of conflict handling. Consensus building, mainly by dialoguing and negotiating, enables them to rebalance their cognitions. When managed with respect to precise criteria, auditor-auditee conflicts may be constructive.

Suggested Citation

  • Sakka, Abir, 2013. "Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/12072 edited by Colasse, Bernard, August.
  • Handle: RePEc:dau:thesis:123456789/12072
    Note: dissertation

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    More about this item


    Relation auditeur-audité; Conflit; Gestion du conflit; Négociation auditeur-audité; Auditor-client relationship; Conflict; Conflict management; Auditor-client negotiation;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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