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Ethique et décisions d'audit : une analyse à travers le cadre conceptuel de Forsyth

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  • Christian Prat Dit Hauret

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

L'objet de la recherche est d'analyser différents dilemmes éthiques vécus par des auditeurs français à travers le cadre conceptuel des idéologies éthiques de Forsyth (1980) qui sont au nombre de quatre : le situationnisme, l'absolutisme, le subjectivisme et l'exceptionnisme

Suggested Citation

  • Christian Prat Dit Hauret, 2006. "Ethique et décisions d'audit : une analyse à travers le cadre conceptuel de Forsyth," Post-Print halshs-00548124, HAL.
    • Handle: RePEc:hal:journl:halshs-00548124
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548124
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    References listed on IDEAS

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    1. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    2. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
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