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I KOUAKOU DOGUI INDÉPENDANCE DES AUDITEURS ET ENJEUX ÉTHIQUES DE LA CERTIFICATI

I KOUAKOU DOGUI INDÉPENDANCE DES AUDITEURS ET ENJEUX ÉTHIQUES DE LA CERTIFICATION DU SYSTÈME DE GESTION ENVIRONNEMENTALE ISO 14001 Thèse présentée à la Faculté des études supérieures et postdoctorales de l’Université Laval dans le cadre du programme de doctorat en Sciences de l’administration pour l’obtention du grade de Philosophiae Doctor (Ph.D) DÉPARTEMENT DE MANAGEMENT FACULTÉ DES SCIENCES DE L’ADMINISTRATION UNIVERSITÉ LAVAL QUÉBEC 2013 © Kouakou Dogui, 2013 II Résumé La certification ISO 14001 sur les systèmes de gestion environnementale a connu une forte croissance depuis 1996 et représente une source de légitimité sociale pour les entreprises. Cette légitimité dépend notamment de l’indépendance du processus de vérification et des liens entre ce processus et l’amélioration des pratiques et des performances environnementales des organisations. Cependant, ces aspects demeurent encore peu étudiés dans la littérature. L’objectif de cette étude qualitative est d’analyser, à partir d’entretiens auprès de professionnels participant directement ou indirectement au processus de certification, les perceptions de l’indépendance des auditeurs, ses enjeux éthiques, et ses liens avec les pratiques environnementales des entreprises canadiennes. La construction sociale de l’indépendance des auditeurs est analysée, notamment à partir de diverses stratégies de production de sens. Ces stratégies s’appuient sur un ensemble de mécanismes procéduraux, de stéréotypes et de processus de distanciation pour créer une apparence de confiance et de confort concernant l’indépendance de l’auditeur. L’influence potentielle de la rémunération des auditeurs est également analysée; les résultats montrent que les répondants tendent à légitimer le processus actuel de rémunération en s’appuyant sur le concept d’utilisateurs-payeurs, sur la déontologie professionnelle et sur les procédures existantes. L’étude démontre également que l’absence de régulation formelle concernant la rotation des auditeurs favorise le maintien des auditeurs sur plusieurs cycles de certification qui concourt à une dynamique relationnelle entre l’auditeur et l’audité. Cette situation renforce le pouvoir du client sur le maintien des auditeurs. Si cette permanence peut avoir des répercussions positives, elle favorise également une familiarité sociale et technique qui tend à compromettre la crédibilité du processus à long terme. Enfin, l’étude montre que les audits de certification ISO 14001 sont surtout centrés sur des aspects procéduraux et tendent à négliger des aspects plus substantiels liés à l’amélioration des pratiques et des performances des organisations. Malgré les biais de désirabilité sociale inhérents aux discours des répondants, l’étude met en lumière des problèmes réels de conflits d’intérêts et de pratiques peu rigoureuses, réalité peu abordée dans la littérature. À partir de ce constat, l’étude propose de nouvelles pistes de recherches sur l’indépendance des audits de certification ISO en général. MOTS-CLÉS : Audit; certification ISO 14001; indépendance; permanence des auditeurs; systèmes de gestion environnementale; dépendance financière; stratégie de production de sens; rotation; performance. III Abstract The ISO 14001 certification for environmental management systems provides businesses with social legitimacy. Since its creation in 1996, this particular standard has experienced an increasing popularity. However, its legitimacy is directly linked with the independence of the audit process, as well as with, among other factors, its direct link with the improvement of the businesses’ environmental practices and performances. Nonetheless, the fact remains that these questions have rarely been explored in the formal literature. Therefore, the goal of this qualitative research is to analyse, on the basis of interviews with professionals in the field of the ISO 14001 certification process, the various perceptions of the auditor’s independence, the ethical issues it raises, and its influence on the environmental practices of Canadian businesses. The social construction of the auditor’s independence is studied through various sensemaking strategies (Schutz, 1967; Weick, 1995), among other elements. These strategies rely on procedural mechanisms, stereotypes and a distancing process to create the illusion of trust and comfort as regards the auditor’s independence. The potential influence of the auditor’s compensation has also been analysed in this study, and the results show that the participants tend to legitimize the current compensation practices by relying on the user-pay principle, on professional conduct and on the existing processes in the field. This qualitative research also shows that, in the absence of formal rules regarding auditor rotation, having the same auditor working through several certification cycles can lead to certain relationship dynamics between auditor and auditee, which increases the client’s influence on the choice of auditors. While such permanence can have positive repercussions, it can also cause a social and technical familiarity which can, in turn, jeopardize the long-term credibility of the certification process. Lastly, the study shows that ISO 14001 certification audits are primarily concerned with procedural questions, and tend to neglect the more important issues linked to improving businesses’ practices and performances. Despite the social desirability biases inherent to the study’s goals and the participants’ answers, this qualitative research reveals true problems of conflicts of interest and lax practices that remain rarely discussed in the formal literature. In closing, the study suggests new avenues of research on the independence of all types of ISO certification audits. Key words: Audit, ISO 14001 certification, independence, auditor tenure, environmental management systems, financial dependence, sensemaking strategies, rotation, performance. IV Résumés des articles intégrés à la thèse 1st Paper Abstract Titre: ISO auditing and the construction of trust in auditor independence (Soumis à Accounting, Auditing & Accountability Journal (AAAJ): article accepté pour publication le 13 janvier 2013) Purpose – This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. Our analysis focuses on the sense-making strategies used by actors within the network to develop and sustain trust (or doubt) in professional independence. Design/methodology/approach – This study is predicated on a theoretical perspective centered on sense- making processes and the construction of inter-subjective meanings around claims to expertise. Interviews were conducted with 36 Canadian practitioners – including ISO auditors, managers of certification bodies, accreditation inspectors, consultants, and corporate environmental managers – to better understand how confidence into auditor independence is constituted in the flow of daily life within the small group of people involved in the surroundings of ISO 14001 audit engagements. Findings – Practitioners use a range of sense-making strategies to construct and maintain the belief that IS0 14001 audits meet the professional requirements of auditor independence. As such, the constitution of confidence involves stereotyping, distancing, storytelling and procedural mechanisms that are collectively mobilized in the production of a culture of comfort surrounding the concept of auditor independence. Originality/value – Through interviews with a range of actors involved in the achievement of ISO 14001 audits, the study provides insight into the production of meaning related to one of the chief claims surrounding auditing expertise, that of professional independence. This paper also points to a lack of self-criticism in the ISO auditing community since practitioners seem disinclined to adopt a reflective attitude of professional skepticism towards the claim of auditor independence. Key words: auditor independence, construction of meaning, environmental auditing, ISO 14001, sense- making strategies. V 2nd Paper Abstract Titre: Audit fees and auditor independence: the case of ISO 14001 certification (Soumis à International Journal of Auditing (IJA): article accepté pour publication le 18 février 2013) This study analyzes the effects of audit fees and the clients' financial power on the independence of ISO 14001 auditors on the basis of a qualitative analysis of interviews with thirty-six (36) professionals involved in the certification process. The results of the study demonstrate that most respondents support the legitimacy of the current remuneration system based on the user-pays principle, despite its business and financial ramifications, claiming that the independence of auditors is in fact ensured by the imposing of contractual duty, the observance of ethical codes, distancing the auditor from negotiations with the client, and dissociating the fee charged for the audit from the granting of the ISO 14001 certificate. However, the study demonstrates that auditors often adapt their behavior to the client’s economic context and the company size, which may call into question the prevailing opinion on the independence and impartiality of the certification process. The article, on the one hand, discusses the manner in which auditors legitimize the current remuneration system and, on the other, describes the potential threat that it represents for their independence; it also highlights the similarities in this regard between the conflicts of interest in the field of environmental audits and in that of financial audits. The article also analyses a number of possible solutions to reduce the financial dependence of auditors on the audited companies. Key words: independence, fees, business relationship, ISO 14001 certification, auditing, conflicts of interest, financial dependence. VI Résumé du 3e article / 3rd Paper Abstract Titre: Permanence de l’auditeur et indépendance de l’audit ISO 14001 : une étude exploratoire (Soumis à la revue VertigO (la revue électronique en sciences de l’environnement) : article accepté pour publication avec modification le 8 novembre 2012 : en cours de révision) L’étude analyse l’influence du maintien des auditeurs chez un même client sur l’indépendance et la qualité des audits ISO 14001. Basée sur une approche qualitative, elle est réalisée uploads/Management/ independance-des-auditeurs-et-enjeux-ethiques-de-la-certification-du-systeme-de-gestion-environnementale-iso-14001.pdf