Les comportements de l'audité affectant la qualité de l'audit: Une étude exploratoire sur le marché Français

Abir Sakka and Riadh Manita ()
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Abir Sakka: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Riadh Manita: Pôle Finance Responsable - Rouen Business School - Rouen Business School

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Abstract: Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction, none of them has tried to identify the reduction behaviours that can be caused by him. The objective of this research is to identify the auditor client (hereafter auditee) behaviours which can reduce audit quality. Conducting both an observation and an interview approach within 25 auditors and 16 accounting and financial directors, we identified 12 auditees' behaviours that may reduce either the auditor competence or independence or both competence and independence.

Keywords: audit quality; independence; auditor client relationship; audit client's behaviour; qualité de l'audit; compétence; indépendance; relation auditeur audité; comportement de l'audité (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650570v1
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Citations: View citations in EconPapers (3)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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