Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co
The auditor’s competence has been considered in the literature as an insurance of “detection capability” without taking into account the relational component. From a participant observation of a period of four years within the Audit and Co firm, we are interested in understanding the link between one of the foundations of Audit quality, namely competence and the Audit firm as a social organization. Using as a framework for analyzing social network theory in three ways: social capital, trust and reputation. The results of our research allow to go a little further than the traditional and impersonal vision which offers classical approach of the auditor’s competence. Insofar the constitution of social capital, conditioned by the combination trust-reputation, is crucial for the evolution of the auditor career. Beyond a purely “technical ” competence, to be socially integrated in a network that allows to evolve more within the firm.
|This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/7376 and published in 2011.|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:dau:thesis:123456789/7376. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.