L'indépendance du commissaire aux comptes: une analyse empirique fondée sur trois composantes psychologiques du comportement

Christian Prat dit Hauret

ACCRA, 2003, vol. 9, issue 2, 31-58

Abstract: The paper examines the psychological components of French auditors? behavior when confronted with an audit conflict situation. Three variables were taken into consideration : cognitive moral development, locus of control and belief in a just world. The most independent auditors have a conventional level of cognitive moral development and an average level of belief in a just world.

Keywords: audit; belief in a just word; cognitive moral development; independence; locus of control (search for similar items in EconPapers)
Date: 2003
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