Analyse des comportements adaptifs des auditeurs financiers en France

This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the dimension of Leader Member-Exchange (LMX), namely Loyality, has a significant effect on the reduction of adaptive behaviors (Quality-Threatening Behaviour: QTB, mismanagement of the audit team: MGE and unprofessional behaviors: CNP). Also, results highlight that under the effect of mimetic and professional skills adopted by a superior, the CNP as well as the MGE are significantly reduced. This result is also confirmed between managerial behavior and supervisor CNP. In addition, demographic variables, namely gender, experience as a senior and experience in the audit have been proven to have a significant impact on adaptive behaviors. Eventually the analysis confirm the results of previous research concerning the impact of the style assessment based on technical criteria, affective commitment, budget pressure and deadline pressure on such types of behavior.