IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00522496.html
   My bibliography  Save this paper

De l'indépendance individuelle à l'indépendance collective de l'audit : l'apport de la théorie systémique

Author

Listed:
  • Tiphaine Compernolle

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The external auditor isn't the only actor who has an auditing mission. Audit committee's directors and internal auditors have one of it. Their interactions can influence external auditor's independence. This study is interested in the means by which these relations influence external auditor's independence. The analysis of 21 conversations from the approach proposed by Crozier and Friedberg ( 1977 ) shows that these relations are formal relations of accountability and informal relations of opinions' exchange. Formal relations have two modes of action on external auditor's independence. On one side, external auditors use these to ease management's pressures. On other one, in order to avoid these accountability relations, external auditors come closer to the management. Informal relations of opinions' exchange allow the existence of collective independence, which leads the actors towards a more important objectivity of opinion.

Suggested Citation

  • Tiphaine Compernolle, 2008. "De l'indépendance individuelle à l'indépendance collective de l'audit : l'apport de la théorie systémique," Post-Print halshs-00522496, HAL.
    • Handle: RePEc:hal:journl:halshs-00522496
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522496v1
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00522496v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. M. J. Nowak & M. McCabe, 2003. "Information Costs and the Role of the Independent Corporate Director," Corporate Governance: An International Review, Wiley Blackwell, vol. 11(4), pages 300-307, October.
    2. Jere R. Francis, 2006. "Are Auditors Compromised by Nonaudit Services? Assessing the Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 747-760, September.
    3. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
    4. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    5. DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:dau:papers:123456789/3498 is not listed on IDEAS
    2. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    3. Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
    4. James Routledge & David Morrison, 2012. "Insolvency administration as a strategic response to financial distress," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 441-459, December.
    5. Nguyen, Thi Tuyet Mai, 2017. "An examination of independent directors in Vietnam," OSF Preprints ay6dv, Center for Open Science.
    6. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    7. Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality," Australian Accounting Review, CPA Australia, vol. 26(1), pages 76-90, March.
    8. Michael Peel & Roydon Roberts, 2003. "Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 207-233.
    9. Rahma Chekkar & Eric-Alain Zoukoua, 2009. "Comportement Des Audites Dans Le Processus D'Audit : Le Cas Du Controle Des Associations Par Les Financeurs Publics," Post-Print halshs-00460412, HAL.
    10. Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
    11. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
    12. Francesco Paolone & Matteo Pozzoli & Nicola Cucari & Rosario Bianco, 2023. "Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 358-368, January.
    13. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
    14. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
    15. Steve Fortin & Jeffrey A. Pittman, 2007. "The Role of Auditor Choice in Debt Pricing in Private Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 859-896, September.
    16. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    17. Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018. "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 599-599.
    18. Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
    19. Patrick Velte & Stefan Weber, 2010. "Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 393-417, March.
    20. Leventis, Stergios, 2018. "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 106-116.
    21. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00522496. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.