Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l'information financière : une exploration des différences liées à l'expérience

Authors

Christine Noël, Audencia École de Management - NantesFollow
Makram Chemangui, Audencia École de Management - NantesFollow

Abstract

Conceptual maps are a relevant tool for modelling professional knowledges. The aim of this study, led on legal auditors working, is to draw the way auditors perceive their contribution to ameliorate the quality of financial information. Financial auditors have elaborated conceptual maps to answer the question: "What are elements mobilized by legal auditor to guarantee the fiability of his mission?" The analyse of the conceptual maps collected reveals that with experience personal and professional ethics become more and more relevant in the way auditors consider their function. It also reveals that representations developed by auditors who have worked in an international auditing firm have many similarities. Conceptual maps can be used for studying the representations of auditors but also as a learning tool.

Recommended Citation

Noël, Christine and Chemangui, Makram (2008) "Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l'information financière : une exploration des différences liées à l'expérience," Systèmes d'Information et Management: Vol. 13: Iss. 2, Article 2.
Available at: https://aisel.aisnet.org/sim/vol13/iss2/2