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L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit

Author

Listed:
  • Hassan Lahbari

    (EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

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.

Suggested Citation

  • Hassan Lahbari & Riadh Manita, 2011. "L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit," Post-Print hal-00650541, HAL.
    • Handle: RePEc:hal:journl:hal-00650541
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650541
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    References listed on IDEAS

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    1. Chewning, G & Pany, K & Wheeler, S, 1989. "Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 78-96.
    2. Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
    3. Moriarity, S & Barron, Fh, 1976. "Modeling Materiality Judgments Of Audit Partners," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 320-341.
    4. Messier, Wf, 1983. "The Effect Of Experience And Firm Type On Materiality Disclosure Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 611-618.
    5. Mayper, Ag, 1982. "Consensus Of Auditors Materiality Judgments Of Internal Accounting Control Weaknesses," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 773-783.
    6. 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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    Cited by:

    1. Lionel Escaffre & Aymen Abbadi, 2016. "Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche," Post-Print hal-01900824, HAL.

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