We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière.
- Authors
Gonthier-Besacier, Nathalie; Hottegindre, Géraldine; Fine-Falcy, Sandrine
- Abstract
This study analyses the attributes that influence audit quality. It uses a theoretical framework that takes three aspects of the audit process into account : the mission, the team/audit firm, and the regulation. 55 audit quality attributes have thus been evaluated by 131 French preparers of financial information. The results reveal that preparers take all those attributes into consideration, but with particular significance for the audit mission'\s and the audit regulation's attributes. Our study also identifies two groups of preparers with different perceptions : those who practice in large companies base their perception on a limited number of attributes (essentially the size of the audit firm and the management of the audit team), while those who practice in smaller companies develop a wide cognitive scheme which integrates all aspects of the audit quality.
- Subjects
SENSORY perception; MARKETING audits; BUSINESS enterprises; COGNITIVE analysis; FRENCH people; AUDIT committees; TEAMS
- Publication
Accounting Auditing Control / Comptabilité Contrôle Audit, 2012, p33
- ISSN
1262-2788
- Publication type
Article
- DOI
10.3917/cca.182.0033