L'ÉTHIQUE EST-ELLE (VRAIMENT) UNE COMPÉTENCE CLEF DES AUDITEURS LÉGAUX ? UNE APPROCHE PAR L'EVALUATION DES COMPÉTENCES DANS LES BIG FOUR

Christine Noël Lemaitre () and Cathy Krohmer ()
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Christine Noël Lemaitre: Audencia Recherche - Audencia Business School
Cathy Krohmer: IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The aim of this paper is to conduct to a better understanding of the place and management of ethical skills in Big Four. Do ethical skills really matter in auditing firm? We try to answer this question by using structuration theory of Giddens and more specifically the notion of ‘duality of structure'. Our methodological approach uses discourse analysis from auditors and evaluation practices of their professional skills. Indeed, if ethics is considered as a key skill, it should be evaluated by human ressources management. The results of this research reveal a discordance between discourse and practices in Big Four which can been explainded by different factors.

Keywords: auditor; ethical skill; skill process; auditeur; Big Four; compétence éthique; démarche compétence (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00479507

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