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Contribution A L'Étude Des Comportements Dysfonctionnels Des Auditeurs Seniors : Une Approche Managériale (Le Cas Français)

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  • Ines Gaddour

    (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the two dimensions of Leader Member-Exchange (LMX), namely affection and contribution have a significant effect on the reduction of adaptive behaviors (Quality-Threatening Behaviour :QTB and mismanagement of the audit team :MGE). Also, results highlight under the effect of mimetic, managerial behaviors adopted by a superior have been shown to reduce the MGE, but also QTB and CNP (unprofessional behaviors). Finally,the analysis confirm the results of previous research concerning the impact of the style assessment based on technical criteria, affective commitment and budget and the pressure of time on such types of behavior.

Suggested Citation

  • Ines Gaddour, 2013. "Contribution A L'Étude Des Comportements Dysfonctionnels Des Auditeurs Seniors : Une Approche Managériale (Le Cas Français)," Post-Print hal-01002376, HAL.
    • Handle: RePEc:hal:journl:hal-01002376
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002376
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    References listed on IDEAS

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    1. David Hatherly, 1999. "The future of auditing: the debate in the UK," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 51-65.
    2. Jenell L.S. Wittmer & James E. Martin & Amanuel G. Tekleab, 2010. "Procedural Justice and Work Outcomes in a Unionized Setting: The Mediating Role of Leader‐Member Exchange," American Journal of Business, Emerald Group Publishing Limited, vol. 25(2), pages 55-70, October.
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    Cited by:

    1. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "Les honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    2. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.

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