L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit
The place of the qualitative materiality in the professional judgments of the audit has become increasingly important in research and especially after the publication of SAB.99. Our work has focused on the influence of qualitative factors (SAB.99) on the ethical judgments of materiality in France. Through real scenarios involving three qualitative factors, we tried to test the influence of these on the ethical judgments of materiality.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650541|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
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- Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
- Carpenter, Brian W. & Dirsmith, Mark W., 1992. "Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 709-739, November.
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