La performance des cabinets d'audit légal: comparaison de points de vue

Geneviève Causse and Viet Ha Vu
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Geneviève Causse: UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12
Viet Ha Vu: CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne

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Abstract: Researches on audit quality are generally on the auditor. Audit quality depends also on the organizational framework in which it is exercised. Furthermore, the concept of performance varies among users. Based on a research on the performance of audit firms perceived by French auditors, this study aims to extend it by learning the performance dimensions of audit firms retained by the finance directors and to compare their points of view. A survey nearby the finance directors allows us to obtain interesting information on the relationship between auditors and finance directors, on their degree of satisfaction as well as elements of audit firm's performance valued primarily by finance directors. If the audit firm size is important for both populations, their viewpoints are nuanced on other dimensions.

Keywords: audit légal; performance; cabinet d'audit; qualité; legal audit; audit firm; quality (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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