ETUDE DU RISQUE DE MISE EN CAUSE DES COMMISSAIRES AUX COMPTES SELON LE MODELE DES INFLUENCES CONVERGENTES

Olivia Laffont-Jouanen
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Olivia Laffont-Jouanen: Centre de Recherche en Gestion - UT2J - Université Toulouse - Jean Jaurès - UT - Université de Toulouse

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Abstract: Through the lens model equation, this paper wants to compare the judgment of two groups of auditors in evaluating the litigation risk when they have to accept a new client. The experiment is built on a within-subject survey with twelve cards of seven factors relative to the client. These factors want to measure the size, the financial condition, the stocks and governance issues. We conclude that auditors poorly evaluate the litigation risk compare to the real litigation risk in the environment. The variation in net income seems to influence the prediction model of the environment and the two models of auditors' judgment decision for litigation risk.

Keywords: Audit; Litige; Modèle des influences convergentes; litigation risk; lens model (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-00481108

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