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Réforme européenne de l'audit : le lien ténu entre recherche et pratique

Author

Listed:
  • Loïc Belze

    (EM - EMLyon Business School)

  • Géraldine Hottegindre

    (EM - EMLyon Business School)

  • Marie-Claire Loison

    (EM - EMLyon Business School)

Abstract

La relation entre praticiens et chercheurs dans le champ de la comptabilité pourrait être source d'un enrichissement mutuel. Pourtant, l'exemple de la réforme européenne de l'audit montre que ces deux parties prenantes communiquent difficilement. Des éléments d'explication sont mis en exergue.

Suggested Citation

  • Loïc Belze & Géraldine Hottegindre & Marie-Claire Loison, 2022. "Réforme européenne de l'audit : le lien ténu entre recherche et pratique," Post-Print hal-04325570, HAL.
    • Handle: RePEc:hal:journl:hal-04325570
    as

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    Keywords

    audit; réforme; académique;
    All these keywords.

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