Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion

Abir Sakka

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention is paid to cognitive and affective dimensions of conflict and taxonomy of auditor-client conflicts is attempted. Conflict behavioral dimension approached through its concerned areas and participants, shows conflicts’ impacts, particularly on the mission conduct. Auditors give priority to non-coercive approaches of conflict handling. Consensus building, mainly by dialoguing and negotiating, enables them to rebalance their cognitions. When managed with respect to precise criteria, auditor-auditee conflicts may be constructive.

Keywords: Relation auditeur-audité; Conflit; Gestion du conflit; Négociation auditeur-audité; Auditor-client relationship; Conflict; Conflict management; Auditor-client negotiation (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2013 Written 2013
Note: dissertation
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