Ethique et indépendance interne: une nouvelle dimension de l'indépendance de l'auditeur légal

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

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Abstract: This research presents a new dimension of the auditor independence: the internal independence. Research has focused on clients and market pressures as kinds of external independence. This postulates that the organizational structure of legal audit is perfectly efficient and able to define and set up the requirements for quality of audits. Based on psychological and ethical decision researches, we present an experience for two categories of legal auditors. The results show that the auditor is dependent on his peers, leading him to take decisions incompliant with rules. The concept of internal independence is discussed.

Keywords: auditor independence; internal independence; legal audit; laboratory experience; ethics; indépendance auditeur; indépendance interne; audit légal; expérience de laboratoire; éthique (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646835v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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