Contribution à l'étude de la qualité de l'audit: une approche fondée sur le management des équipes et le comportement des auditeurs

Inès Gaddour and Jean-François Casta
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Inès Gaddour: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Jean-François Casta: 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 an explanatory model in order to study the dysfunctional behaviors of financial auditors in France. it proposes extending the scope of the determinants in a relational and managerial perspective. To this end, this research mobilizes mainly Leader-ember Exchange theory (LMX), but also the role modeling and the assessment style of auditors performance. The results show that the three dimensions of Leader Member-Exchange (LMX), namely affection, loyalty and contribution have a negative and significant impact on the adaptivebehaviors (respectively unprofessional behaviors : CNP, mismanagement of the audit team : MGEand Quality-Threatening Behavior : QTB). 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. In addition, it was revealed that a favorable perception of organizational support and anevaluation focused on social criteria result in less QTB and MGE respectively.

Keywords: Audit légal; Comportements dysfonctionnels; Management des équipes d'audit; Théorie du LMX; Statutory audit; Audit quality; Dysfunctional behaviors (search for similar items in EconPapers)
Date: 2019-09
New Economics Papers: this item is included in nep-acc
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Published in 6ème Workshop Audit,CNCC-Université, Sep 2019, Paris, France

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