LES FACTEURS EXPLICATIFS DU JUGEMENT ETHIQUE EN AUDIT: UN ETAT DE L'ART

Soraya Bel Haj Ali
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Soraya Bel Haj Ali: IAE - Institut d'Administration des Entreprises - Toulouse

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Abstract: Audit non-technical dimension has begun a well-documented topic in research - especially after the major scandals involving auditors. In this field researchers are interested in identifying firstly the determinants of auditors' judgment and secondly the factors that explain judgment. Thus, this work provides a review of literature which has explored individual characteristics and contextual factors influencing auditors' ethics judgment. This typological synthesis helps the understanding of previous works and highlights some insights for further research.

Keywords: independence; ethical judgment; moral judgment; moral reasoning; ethical reasoning; audit; indépendance; jugement éthique; jugement moral; raisonnement moral; raisonnement éthique (search for similar items in EconPapers)
Date: 2008-05
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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