IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_153_0091.html
   My bibliography  Save this article

La construction collective de l'indépendance du commissaire aux comptes : la place du comité d'audit

Author

Listed:
  • Tiphaine Compernolle

Abstract

Although external auditor?s independence is usually described as an individual characteristic, it can be considered as a collective construction on which the audit committee exerts influence. To explore this influence, the study relies on 24 interviews, analyzed from the theoretical perspective proposed by Crozier and Friedberg (1977). My analysis indicates power games taking place between directors, external auditors and the financial management. These power games would play a key role in the construction of external auditor?s independence. More particularly, these games would be sources of constraints, of comfort and of opportunities for external auditors in their « quest » of independence. As such, the article proposes an innovative view of the concept of independence : independence being at the confluence of numerous subjectivities interlinked in various power games.

Suggested Citation

  • Tiphaine Compernolle, 2009. "La construction collective de l'indépendance du commissaire aux comptes : la place du comité d'audit," ACCRA, Association francophone de comptabilité, vol. 15(3), pages 91-116.
  • Handle: RePEc:cai:accafc:cca_153_0091
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_153_0091
    Download Restriction: free

    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2009-3-page-91.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. Dobija Dorota, 2019. "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(3), pages 28-54, September.
    3. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
    4. Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2016. "Élaboration des démonstrations et des évaluations de sûreté : une approche pragmatiste," Post-Print hal-01546183, HAL.

    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_153_0091. 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.