L'impact des changements réglementaires récents sur la qualité perçue de l'audit: Étude exploratoire auprès des préparateurs d'information financière

Nathalie Gonthier-Besacier (), Géraldine Hottegindre () and Sandrine Falcy ()
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Nathalie Gonthier-Besacier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Géraldine Hottegindre: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Sandrine Falcy: UGA IAE - Université Grenoble Alpes - Institut d'Administration des Entreprises - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: The development of the recent audit regulations underline the fundamental role played by auditors. They are the guarante of the financial statement fiability to protect investors. The question of real or perceived audit quality is ont the heart of these recent regulations. This research develops an original theoritical framework established on a threedimensional conception of audit quality to understand how financial statements' preparers perceive the criteria infuencing audit quality. To analyse this problematic, the methodology developed combine a qualitative and a quantitative approach based on 131 French Chief Finance Officers. The qualitative phase leads to identify 55 audit quality attributes ranked into three themes : audit mission, audit team and regulation. The results reveal that preparers share a positive view about all the criteria. Moreover, even usual dimensions of audit quality (competence and independence) are confirmed, the study underlines criteria which are few developed by previous literature. The quantitative phase measures the relevance and the relative weight of the audit quality attributes. It also permits to identify two preparers group perceptions. The prevailing group presents an limited cognitive process based on the audit firm size ; the second shows an expended cognitive process integrating numerous dimensions.

Keywords: Audit Quality; Audit Regulation; Auditor; Audit perception; Chose of auditor; qualité de l'audit; réglementation; auditeurs; directeurs financiers; perception (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650437v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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