Les valeurs culturelles, l'indépendance et le développement moral cognitif: quel lien pour quel auditeur ?

Soraya Bel Haj Ali
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Soraya Bel Haj Ali: IAE - Institut d'Administration des Entreprises - Toulouse

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Abstract: Cultural values, independence and cognitive moral development : What link for which auditor? The theme of the independence of auditors in recent years has attracted many interests, both at the point media academic. Nevertheless, studies on auditor judgment are few. The aim of this research is to examine the impact of psycho-cultural factors such as level of cognitive moral development and cultural values on the independence of auditors in the context of a comparative study France Tunisia. To better understand this influence, the study based on 114 questionnaires returned. Results show first, that independence is positively influenced by the level of cognitive moral development of auditors and the cultural value "power distance" influence negatively on the other hands, the value "individualism" interacts positively with the level of cognitive moral development, thus implying an indirect relationship with independence.

Keywords: Indépendance; développement moral cognitif; valeurs culturelles; étude comparative; auditeurs; Independence; cognitive moral development; cultural values; cross cultural studies; auditors (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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