L’auditeur face aux dilemmes éthiques: l’impact d’une formation à l’éthique sur la conformité au code de déontologie

Christelle Chaplais, Yves Mard and Sylvain Marsat

ACCRA, 2016, vol. 22, issue 1, 53-83

Abstract: As part of the exercise of their profession, auditors are confronted with situations involving ethical dilemmas. We wonder if training can influence the auditor?s ethical reasoning and the perception of the dilemma. Therefore, we conducted an experiment to determine if an ethics course had an influence on auditor?s ethical reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit its perceived intensity. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with codes of conduct, in favour of an action more consistent with the personal ethics of the auditor.

Keywords: ethics; auditor; training; ethical reasoning; moral intensity (search for similar items in EconPapers)
Date: 2016
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