The art of Compromise ? The individual and organisational legitimacy of "irregular auditing"

Olivier Herrbach ()
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Olivier Herrbach: LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: Irregular auditing practices, such as false sign-off, are evidence that proper implementation of work programmes by audit fieldworkers is not always achieved. That such behaviours have been widely attested in the literature raises important questions about the impact they have on the audit engagement. In order to get further insight into the phenomenon, seeks to adopt a qualitative approach, deemed appropriate to complement the mostly quantitative studies available in the literature.

Keywords: Auditing; Auditing standards; Auditors; Quality; gestion; gestion comptable (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (8)

Published in Accounting, Auditing and Accountability Journal, 2005, 18 (3), pp.390-409

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00005479

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