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Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co

Editor

Listed:
  • David, Gilles
  • Cohen, Elie

Author

Listed:
  • Razgani, Hasnae

Abstract

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.

Suggested Citation

  • Razgani, Hasnae, 2011. "Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7376 edited by David, Gilles & Cohen, Elie.
  • Handle: RePEc:dau:thesis:123456789/7376 Note: dissertation
    as

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/7376/1/These%20Hasnae%20RAZGANI%20VDEF.docx
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    References listed on IDEAS

    as
    1. Viitanen, Tarja, 2007. "Informal and Formal Care in Europe," IZA Discussion Papers 2648, Institute for the Study of Labor (IZA).
    2. Wolff, François-Charles, 2006. "Les transferts ascendants au Bangladesh, une décision familiale?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 82(1), pages 271-316, mars-juin.
    3. Cécile Wetzels & Aslan Zorlu, 2003. "Wage effects of motherhood: a double selection approach," NIMA Working Papers 22, Núcleo de Investigação em Microeconomia Aplicada (NIMA), Universidade do Minho.
    4. Van Houtven, Courtney Harold & Norton, Edward C., 2004. "Informal care and health care use of older adults," Journal of Health Economics, Elsevier, vol. 23(6), pages 1159-1180, November.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    participant observation; social networks theory; Auditor’s competence; Legal audit; observation participante; théorie des réseaux sociaux; compétence de l’auditeur; Audit légal;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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