Réseaux sociaux et compétence de l’auditeur de terrain: le cas du cabinet Audit & Co

Hasnae Razgani

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: The auditor’s competence has been considered in the literature as an insurance of “detection capability” without taking into account the relational component. From a participant observation of a period of four years within the Audit and Co firm, we are interested in understanding the link between one of the foundations of Audit quality, namely competence and the Audit firm as a social organization. Using as a framework for analyzing social network theory in three ways: social capital, trust and reputation. The results of our research allow to go a little further than the traditional and impersonal vision which offers classical approach of the auditor’s competence. Insofar the constitution of social capital, conditioned by the combination trust-reputation, is crucial for the evolution of the auditor career. Beyond a purely “technical ” competence, to be socially integrated in a network that allows to evolve more within the firm.

Keywords: participant observation; social networks theory; Auditor’s competence; Legal audit; observation participante; théorie des réseaux sociaux; compétence de l’auditeur; Audit légal (search for similar items in EconPapers)
JEL-codes: M42 Z13 (search for similar items in EconPapers)
Date: 2011 Written 2011
Note: dissertation
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