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Impact des caractéristiques du comptable et de ses relations sur son éthique professionnelle

  • Jameleddine Ziedi

    ()

    (FSEG - FSEG Sfax)

  • Anis Feki

    ()

    (ESC de Sfax - ESC de Sfax)

Registered author(s):

    Avec le développement du métier comptable, la pratique de l'éthique devient de plus en plus importante pour garantir la bonne exécution du contrat professionnel et la continuité de la relation. Nous souhaiterons dans le cadre de cette étude mettre en relief l'incidence des caractéristiques du comptable ainsi que ses relations avec ses clients sur son éthique professionnelle. Notre recherche réalisée sur un échantillon de 106 professionnels comptables tunisiens, a montré que l'indépendance du professionnel de ses clients contribue positivement à l'amélioration de son éthique comptable, ce qui n'est pas le cas pour les variables expérience, appartenance, qualité de service et l'inexistence des conflits avec les clients.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/98/PDF/Ziedi_Feki.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00650598.

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    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650598
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650598/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.
    2. Ross, Stephen A, 1973. "The Economic Theory of Agency: The Principal's Problem," American Economic Review, American Economic Association, vol. 63(2), pages 134-39, May.
    3. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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