IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

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)

Registered author(s):

    La place de la matérialité qualitative dans les jugements professionnels de l'audit n'a cessé de prendre de l'importance dans les recherches et surtout après la publication du SAB.99. Notre travail s'est intéressé à examiner l'influence des facteurs qualitatifs identifiés par le (SAB.99) sur les jugements éthiques de la matérialité en France selon le modèle de Jones (1991). Trois scénarios réels impliquant trois facteurs qualitatifs ont fait l'objet d'une étude expérimentale. Les résultats de cette étude expérimentale ont confirmé l'influence des facteurs qualitatifs sur les jugements éthique de la matérialité.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-00650541.

    in new window

    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650541
    Note: View the original document on HAL open archive server:
    Contact details of provider: Web page:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650541. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.