IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00481108.html
   My bibliography  Save this paper

Etude Du Risque De Mise En Cause Des Commissaires Aux Comptes Selon Le Modele Des Influences Convergentes

Author

Listed:
  • Olivia Laffont-Jouanen

    (Centre de Recherche en Gestion - UT2J - Université Toulouse - Jean Jaurès - UT - Université de Toulouse)

Abstract

Through the lens model equation, this paper wants to compare the judgment of two groups of auditors in evaluating the litigation risk when they have to accept a new client. The experiment is built on a within-subject survey with twelve cards of seven factors relative to the client. These factors want to measure the size, the financial condition, the stocks and governance issues. We conclude that auditors poorly evaluate the litigation risk compare to the real litigation risk in the environment. The variation in net income seems to influence the prediction model of the environment and the two models of auditors' judgment decision for litigation risk.

Suggested Citation

  • Olivia Laffont-Jouanen, 2010. "Etude Du Risque De Mise En Cause Des Commissaires Aux Comptes Selon Le Modele Des Influences Convergentes," Post-Print hal-00481108, HAL.
    • Handle: RePEc:hal:journl:hal-00481108
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481108
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00481108/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00481108. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.