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Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?

  • Soraya Bel Haj Ali

    (IAE Toulouse - Institut d'Administration des Entreprises - Toulouse - Université de Toulouse)

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    Le thème de l'indépendance des auditeurs a suscité ces dernières années de nombreux intérêts, tant sur le point médiatique qu'académique. Néanmoins, les études sur le jugement de l'auditeur sont peu nombreuses. L'objectif de ce travail de recherche consiste à examiner l'impact de facteurs psychoculturels tels que le niveau de développement moral cognitif et les valeurs culturelles sur l'indépendance des auditeurs dans le cadre d'une étude comparative France Tunisie. Pour mieux comprendre cette influence, l'étude se base sur 114 questionnaires rendus. Les résultats montrent d'une part, que l'indépendance est influencée positivement par le niveau de développement moral cognitif des auditeurs et que la valeur culturelle " distance hiérarchique " l'influence négativement ; d'autre part, que la valeur " individualisme " interagit positivement avec le niveau de développement moral cognitif impliquant ainsi une relation indirecte avec l'indépendance.

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    Paper provided by HAL in its series Post-Print with number hal-00646460.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646460
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    1. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    2. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
    3. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
    4. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.
    5. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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