| Titre | Auditee behaviors which affect audit quality: an explanation using reactance theory | |
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| Auteur | Riadh Manita, Najoua Elommal, Abir Sakka, Jean-Michel Sahut, Lubica Hikkerova | |
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Revue | Gestion 2000 |
| Numéro | Volume 40, 2023/2 | |
| Page | 143-161 | |
| Résumé anglais |
During an audit, control relationships within an organization can give rise to negative and recalcitrant behavior on the part of the auditee, ultimately affecting its effectiveness. These behaviors can be explained by the theory of Psychological Reactance proposed by Brehm (1966). The objective of this research is to identify the specific auditee behaviors which can negatively affect audit quality. Conducting non-participant observations and semi- structured interviews with 25 auditors and 19 accounting and financial directors, 13 auditee behaviors were identified which can compromise either the competence or independence of the auditor, or both. Source : Éditeur (via Cairn.info) |
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| Article en ligne | https://www.cairn.info/article.php?ID_ARTICLE=G2000_402_0143 (accès réservé) |
