L'auditeur: complice ou victime de l'audit ?

Abir Sakka
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Abir Sakka: 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: Since the Andersen- Enron affair, trust towards the auditors has seriously been damaged, the auditor being often perceived as the auditee's conniving. However an alternative approach could be adopted: why not suppose that the auditor could be not a culprit, but better a victim. And what if the actual culprit was in fact the auditee, who , standing in a superiority business position could prevent the auditor from manifesting his full competency. In order to test this hypothesis, we have studied the nature of the auditor-auditee relationship: agency theory, as well as sociological theories, enable us to characterize that relationship as being potentially conflictual and then likely to generate a pressures/threats behaviour of the auditee towards the auditor. We then have led an exploratory study (interviews with 16 auditors) to understand their perception about the auditee's behaviour towards them. We have used the interview approach to collect data about the causes of such an attitude. The results suggest that some auditees could be non cooperative, recalcitrant, even threatening towards the auditor. They enable us also to understand the determinants of such a behaviour.

Keywords: conflict; independence threat; pressure; Audit; Indépendance; Conflit; Pression; Intimidation (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460551v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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