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L'Éthique Est-Elle (Vraiment) Une Compétence Clef Des Auditeurs Légaux ? Une Approche Par L'Evaluation Des Compétences Dans Les Big Four

  • Christine Noël Lemaitre

    ()

    (Audencia Recherche - Audencia)

  • Cathy Krohmer

    (IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Registered author(s):

    The aim of this paper is to conduct to a better understanding of the place and management of ethical skills in Big Four. Do ethical skills really matter in auditing firm? We try to answer this question by using structuration theory of Giddens and more specifically the notion of ‘duality of structure'. Our methodological approach uses discourse analysis from auditors and evaluation practices of their professional skills. Indeed, if ethics is considered as a key skill, it should be evaluated by human ressources management. The results of this research reveal a discordance between discourse and practices in Big Four which can been explainded by different factors.

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    Paper provided by HAL in its series Post-Print with number hal-00479507.

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    Date of creation: 10 May 2010
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    Publication status: Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010
    Handle: RePEc:hal:journl:hal-00479507
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00479507
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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