L'IMPACT DES RECENTES EVOLUTIONS REGLEMENTAIRES SUR LA QUALITE DE L'AUDIT: ETUDE EXPLORATOIRE AUPRES DES PREPARATEURS ET DES AUDITEURS

Nathalie Gonthier-Besacier () and Géraldine Hottegindre ()
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Nathalie Gonthier-Besacier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Géraldine Hottegindre: 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: The new audit regulations (8th European directive, Loi de Sécurité Financière, Code of ethics and independence of the auditor, New Standards of Professional Exercise) underline the role played by the auditors in the assurance of the investors' interests. Based on an empirical research, this paper investigates how auditors and preparers (managing directors) perceive audit quality in the precise context of these new regulations. Our results reveal that auditors and preparers share a similar vision of the factors influencing the choice of an auditor and the audit quality. However, the study indicates that most of the points connected with the new regulations are not perceived as having a big impact on audit quality.

Keywords: Choix d'un auditeur; Qualité de l'audit- Réglementation- Auditeur- Préparateur; Auditor choice- Audit Quality- Regulation- Auditor- Preparer (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-00460642v1
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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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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460642

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