The impact of qualitative factors on ethical judgments of materiality: An experimental study with auditors

Abstract : The place of the qualitative materiality in the professional judgments of audit has become increasingly important in research and especially after the publication of SAB.99. Our work has focused on the influence of qualitative factors (SAB.99) on the ethical judgments of materiality in France. Through real scenarios involving three qualitative factors, we tried with a sample of 44 experienced auditors, to test the influence of these on the ethical judgments of materiality. The results confirmed the influence of the qualitative factors on materiality‟s ethical judgments. The results provided also that the magnitude of consequences and the social consensus are two main criteria on which ethical materiality judgments are focused. The proximity of auditor to his client weakly influenced the ethical materiality judgments
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Article dans une revue
International Journal of Business, 2011, Vol.16 (n° 3), p. 231-243
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https://hal-rbs.archives-ouvertes.fr/hal-00740182
Contributeur : Sandrine Palmer <>
Soumis le : mardi 9 octobre 2012 - 15:22:40
Dernière modification le : mercredi 11 juillet 2018 - 16:20:10

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  • HAL Id : hal-00740182, version 1

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Riadh Manita, Hassan Lahbari, Najoua Elommal. The impact of qualitative factors on ethical judgments of materiality: An experimental study with auditors. International Journal of Business, 2011, Vol.16 (n° 3), p. 231-243. 〈hal-00740182〉

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