Contribution A L'Étude Des Comportements Dysfonctionnels Des Auditeurs Seniors: Une Approche Managériale (Le Cas Français)

Ines Gaddour
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Ines Gaddour: CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the two dimensions of Leader Member-Exchange (LMX), namely affection and contribution have a significant effect on the reduction of adaptive behaviors (Quality-Threatening Behaviour :QTB and mismanagement of the audit team :MGE). Also, results highlight under the effect of mimetic, managerial behaviors adopted by a superior have been shown to reduce the MGE, but also QTB and CNP (unprofessional behaviors). Finally,the analysis confirm the results of previous research concerning the impact of the style assessment based on technical criteria, affective commitment and budget and the pressure of time on such types of behavior.

Keywords: LMX theory; role modeling; perception of evaluation design; Audit quality- dysfunctional behaviors; perception du style d'évaluation; théorie LMX -modèle de rôle; Qualité d'audit Comportements dysfonctionnels (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01002376v1
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Citations: View citations in EconPapers (2)

Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01002376

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