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The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code
[L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la conformité au code de déontologie]

Author

Listed:
  • Christelle Chaplais

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

  • Yves Mard

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Sylvain Marsat

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

No abstract is available for this item.

Suggested Citation

  • Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code [L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la," Post-Print hal-02156617, HAL.
    • Handle: RePEc:hal:journl:hal-02156617
    DOI: 10.3917/cca.221.0053
    Note: View the original document on HAL open archive server: https://hal.science/hal-02156617
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    References listed on IDEAS

    as
    1. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Post-Print halshs-00153466, HAL.
    2. Breda Sweeney & Fiona Costello, 2009. "Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 75-97.
    3. Christian Prat dit Hauret, 2003. "L'indépendance du commissaire aux comptes : une analyse empirique fondée sur trois composantes psychologiques du comportement," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 31-58.
    4. Lawrence A. Ponemon & David R.L. Gabhart, 1990. "Auditor independence judgments: A cognitive†developmental model and experimental evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 227-251, September.
    5. Linda Thorne & Jon Hartwick, 2001. "The Directional Effects of Discussion on Auditors' Moral Reasoning," Contemporary Accounting Research, John Wiley & Sons, vol. 18(2), pages 337-361, June.
    6. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    7. Sean Valentine & Terri Rittenburg, 2007. "The Ethical Decision Making of Men and Women Executives in International Business Situations," Journal of Business Ethics, Springer, vol. 71(2), pages 125-134, March.
    8. Thorne, Linda & Massey, Dawn W. & Jones, Joanne, 2004. "An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 525-551, July.
    9. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    10. Barbara Ritter, 2006. "Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students," Journal of Business Ethics, Springer, vol. 68(2), pages 153-164, October.
    11. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(1), pages 151-174.
    12. repec:dau:papers:123456789/3209 is not listed on IDEAS
    13. Xinshu Zhao & John G. Lynch & Qimei Chen, 2010. "Reconsidering Baron and Kenny: Myths and Truths about Mediation Analysis," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 37(2), pages 197-206, August.
    14. Sean Valentine & Connie Bateman, 2011. "The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning," Journal of Business Ethics, Springer, vol. 102(1), pages 155-168, August.
    15. Ralph Welton & Daryl Guffey, 2009. "Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study," Accounting Education, Taylor & Francis Journals, vol. 18(3), pages 273-289.
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