Révélation de faits délictueux et formation à l'éthique: perception des auditeurs

Christelle Chaplais ()
Additional contact information
Christelle Chaplais: ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand

Post-Print from HAL

Abstract: The purpose of this study is to understand whether ethics training enables the auditor to solve the ethical dilemmas he faces in the context of his obligation to disclose offences. The results of a qualitative study based on ten interviews with experienced auditors of different sized firms show that auditors are regularly confronted with dilemmas that oppose the moral intensity of the problem, the relationship with the client and the significance of the facts with the rules of the profession. Training helps the auditor identify the dilemma and make a judgment. On the other hand, it is mainly field training, peer discussions and experience that allow him to make a decision.

Keywords: Offences; Dilemna; Ethics; Training; Ethique; Formation; Faits délictueux; Dilemmes (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907886
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01907886/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907886

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().