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Comment peut-on favoriser l'intégration des Juniors (c'est-à-dire de la la génération Y) qui décident de rejoindre un "Big Four" ? C'est par l'étude de cas que nous avons menée au sein de Deloitte Luxembourg que nous tentons de répondre à cette question de recherche. Nous étudions notamment le mentoring et les relations affinitaires de travail. Cela afin de comprendre si ces stratégies formelles et/ou informelles peuvent aider les Juniors à s'intégrer au sein de leur nouvel environnement de travail (tant dans leur fonction qu'au sein de leur équipe).

Intégration --- Génération Y --- Big Four --- Deloitte --- Sciences économiques & de gestion > Gestion des ressources humaines

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Nowadays, the war for talent is omnipresent and plays in favor of young graduates. In this context, the success of large international Big Four-type firms largely depends on the recruitment of young university graduates and the retention of qualified professionals. The first objective of this thesis is to analyze the attractiveness of the Big Four to young university graduates. The second objective of this work is to understand the Big Four's up-or-out management system, in order to define the criteria that determine the success of the auditors within them. 

First, a review of the existing literature on the attractiveness and the management system of the Big Four is carried out. This literature review establishes the theoretical framework of this thesis. Following this, a qualitative study is conducted on three different targets using, on the one hand, the questionnaire survey technique and, on the other hand, the semi-directive interview technique. Our sample of interviewees is composed of Master 2 students enrolled in the "Financial Analysis and Audit" Master's degree at HEC-Liège, Junior auditors with one to two years' experience and professionals who have an insight into the recruitment process of some of these large firms. The results obtained are analyzed and compared to the theoretical framework. They lead to the conclusion and recommendations to be drawn from the concepts studied.

Based on the qualitative analysis that is carried out, it appears that the Big Four are attractive in the eyes of young university graduates – the most frequently cited assertion being that they are mainly interested in using this first professional experience as an asset for their future career. Then, in terms of the criteria that determine the success of the auditors, it appears that in the first two to three years, technical skills are quite important but that they are considered to be acquired from the Senior 2 grade upwards. Therefore, processes such as socialization and successful integration, which are set out as soon as the auditor joins the firm, reveal to be important for the auditor's success within the firm. Finally, three recommendations are made and addressed to large international firms regarding the maintenance of their attractiveness and one recommendation is addressed to young university graduates to ensure their success from the very beginning of their career with the Big Four.

Big Four --- Attractiveness --- University graduates --- Up-or-out management system --- Success criteria --- Sciences économiques & de gestion > Comptabilité & audit

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Always on the move, the economic world follows a dynamic process over time. It seems that recent years have been particularly full of developments. In order to support this steady evolution but also to address some of the weaknesses highlighted by the financial crisis of 2008, the legal framework has also had to be amended at a very high rhythm. In addition, other societal trends, such as the increasing need for a work-life balance or the rise of digital technologies, have contributed to changing many of the benchmarks of corporate life. As economic actors, auditors in Belgium are not immune to changes of all kinds which affect their direct environments but also those of their clients. 
The aim of this thesis is to understand the recent evolution of the constraints to which the Belgian auditor is exposed and to assess the impacts on its organisation, workload and responsibility as well as the possible consequences on the audit market overall in the long run. 
In order to carry out the most relevant analysis possible, we have selected constraints arising from ones of the main and the most representative areas of the auditor's environment. Those selected areas are quality control, compliance, auditing standards, matters requiring in-depth technical skills, human resources and digitalisation. Based on regulations and literature, these analyses were also supported as much as possible by interviews with professionals and case studies. 
It results from our investigations that all the analysed constraints tend towards a structural change in the organisation of the Belgian auditor's work, an increase in his workload and a higher level of responsibility. Mainly as a consequence of the technical nature of some specific areas and a more restrictive formalism, there might be observed in the long run a strengthening of the dominant position held by the Big Four and a gradual increase in the portfolios of medium-sized audit firms within the mid-market segment. Smaller audit firms would rely more heavily on mandates in small-scale businesses and special assignments. In order to reach a critical size enabling them to better face all the new constraints, it would appear reasonable to expect some of these smaller audit firms to group together or be absorbed and thereby contribute to a sector consolidation.

Financial Auditor --- Belgian Auditor --- Ultimate Beneficial Owner --- audit quality --- audit standards --- financial crisis --- auditing qualifications --- audit recruitment --- digital auditing --- Big Four --- ISA --- IFRS --- FSMA --- CSR --- IRE --- Sciences économiques & de gestion > Comptabilité & audit