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Interprétativisme et complexité des normes d'audit françaises

  • Patrick Ifergan

    ()

    (IAE Nice - Institut d'Administration des Entreprises - Nice - Université Nice Sophia Antipolis (UNSA))

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    Dans une décision de la commission des sanctions de l'AMF de décembre 2009, l'interprétativisme de la NEP 320 a été retenu pour justifier l'absence de sanction d'auditeurs ayant commis une erreur de jugement. Cet article a pour but de démontrer que le processus des normes d'audit françaises au cours de la tâche d'audit n'est pas positiviste. Ainsi, l'interprétativisme et le constructivisme des normes d'audit sont des facteurs de complexité de la tâche qui influencent la performance du jugement d'audit. L'audit n'est pas une théorie positive.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/64/PDF/Ifergan.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00650464.

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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-00650464
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650464/en/
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    1. Libby, Robert & Lewis, Barry L., 1977. "Human information processing research in accounting: The state of the art," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 245-268, June.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    5. Wood, Robert E., 1986. "Task complexity: Definition of the construct," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 60-82, February.
    6. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
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