IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_063_0057.html
   My bibliography  Save this article

L'impact des choix méthodologiques de recherche sur l'idéologie de l'audit financier

Author

Listed:
  • Olivier Herrbach

Abstract

Using a positive or interpretive approach has an impact on the nature and results of audit judgment research. This article shows how interpretive research highlights the affective and social dimension of audit judgment which positive research tends to condone. The different perspectives arising from both approaches have ideological consequences for the auditing profession and question the role of accounting research.

Suggested Citation

  • Olivier Herrbach, 2000. "L'impact des choix méthodologiques de recherche sur l'idéologie de l'audit financier," ACCRA, Association francophone de comptabilité, vol. 6(3), pages 57-67.
    • Handle: RePEc:cai:accafc:cca_063_0057
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_063_0057
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2000-3-page-57.htm
    Download Restriction: free
    ---><---

    More about this item

    Keywords

    auditing; research; jugement;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_063_0057. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.