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


  • Hassan Lahbari

    () (EM Strasbourg - EM Strasbourg)

  • Riadh Manita

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


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.

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  • 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
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    1. repec:bla:joares:v:21:y:1983:i:2:p:611-618 is not listed on IDEAS
    2. repec:bla:joares:v:20:y:1982:i:2:p:773-783 is not listed on IDEAS
    3. 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.
    4. Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
    5. repec:bla:joares:v:14:y:1976:i:2:p:320-341 is not listed on IDEAS
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    judgment of materiality; ethics; qualitative factor; jugement de la matérialité; éthique; facteur qualitatif;

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