Commissaires aux comptes face à l’éthique : facteurs influençant le jugement éthique

Bennai, Houda; Mokrani, Abdelkrim

مجلة العلوم الإدارية والمالية
Volume 4, Numéro 3, Pages 205-221
2020-12-31

Commissaires Aux Comptes Face à L’éthique : Facteurs Influençant Le Jugement éthique

Auteurs : Bennai Houda . Mokrani Abdelkrim .

Résumé

The human dimension in the Auditor’s jobs begins expanding in comparison with his technical dimension and holds a substantial importance in research. As part of exercise of their profession, the auditors are confronted by situations implicating ethical dilemma. Different researches tried to identify the factors influence the ethical judgement of decision-making at the listeners notably the factors who encourage them to have a token or a bad judgement. This research work is led on a sample of auditors aim at determining and has surrounded the main factors who can influenced the professional’s accountant in Algerian context ,