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Formation et déontologie de l'auditeur

Abstract : As part of the exercise of their profession, auditors are confronted with situations involving ethical dilemmas. We wonder if training can influence his or her ethical reasoning and the perception of the dilemma. Therefore, we conducted an experiment to determine if an ethics course had an influence on their ethical reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit its perceived intensity. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with deontological codes, in favor of an action more consistent with the personal ethics of the auditor. A qualitative study based on semi-directive interviews with experienced auditors supports these results. Discussions with supervisors or with peers and experience are ways of learning that complement theoretical training and influence the ethical intent of auditors, sometimes moving them away from a response that is strictly in accordance with the rules of law.
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Submitted on : Friday, June 19, 2020 - 12:34:10 PM
Last modification on : Friday, May 7, 2021 - 12:16:02 PM


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  • HAL Id : tel-02402069, version 2



Christelle Chaplais. Formation et déontologie de l'auditeur. Gestion et management. Université Clermont Auvergne, 2019. Français. ⟨NNT : 2019CLFAD012⟩. ⟨tel-02402069v2⟩



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