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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 - PRES Université de Toulouse)

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    Cultural values, independence and cognitive moral development : What link for which auditor? The theme of the independence of auditors in recent years has attracted many interests, both at the point media academic. Nevertheless, studies on auditor judgment are few. The aim of this research is to examine the impact of psycho-cultural factors such as level of cognitive moral development and cultural values on the independence of auditors in the context of a comparative study France Tunisia. To better understand this influence, the study based on 114 questionnaires returned. Results show first, that independence is positively influenced by the level of cognitive moral development of auditors and the cultural value "power distance" influence negatively on the other hands, the value "individualism" interacts positively with the level of cognitive moral development, thus implying an indirect relationship with independence.

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

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00646460
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    1. 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.
    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. 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.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    5. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
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