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Révélation de faits délictueux et formation à l'éthique : perception des auditeurs

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  • Christelle Chaplais

    (ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

The purpose of this study is to understand whether ethics training enables the auditor to solve the ethical dilemmas he faces in the context of his obligation to disclose offences. The results of a qualitative study based on ten interviews with experienced auditors of different sized firms show that auditors are regularly confronted with dilemmas that oppose the moral intensity of the problem, the relationship with the client and the significance of the facts with the rules of the profession. Training helps the auditor identify the dilemma and make a judgment. On the other hand, it is mainly field training, peer discussions and experience that allow him to make a decision.

Suggested Citation

  • Christelle Chaplais, 2018. "Révélation de faits délictueux et formation à l'éthique : perception des auditeurs," Post-Print hal-01907886, HAL.
    • Handle: RePEc:hal:journl:hal-01907886
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907886
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    References listed on IDEAS

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    4. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting professionals' ethical judgment and the institutional disciplinary context : a French-US comparison," Post-Print hal-01404040, HAL.
    5. Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "L’auditeur face aux dilemmes éthiques : l’impact d’une formation à l’éthique sur la conformité au code de déontologie," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 22(1), pages 53-83.
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    More about this item

    Keywords

    Offences; Dilemna; Ethics; Training; Ethique; Formation; Faits délictueux; Dilemmes;
    All these keywords.

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