A pragmatist approach of audit practices : safety demonstration and safety assessment through technical dialogue
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References listed on IDEAS
- Mathieu Detchessahar & Benoît Journé, 2007. "Une approche narrative des outils de gestion," Revue française de gestion, Lavoisier, vol. 0(5), pages 77-92.
- Boholm, Åsa & Corvellec, Hervé, 2015. "The role of valuation practices for risk identification," GRI-rapport 2015:4, University of Gothenburg, Gothenburg Research Institute GRI.
- Grégory Rolina, 2010. "Prescrire la sûreté, négocier l'expertise," Post-Print hal-00829925, HAL.
- Mathieu Detchessahar & Benoît Journé, 2007. "Une approche narrative des outils de gestion," Post-Print hal-00263323, HAL.
- Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
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Keywords
Pragmatist philosophy; Auditing practices; Risk governance;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-09-10 (Accounting and Auditing)
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