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Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes

Author

Listed:
  • Chrystelle Richard

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Robert Reix

Abstract

No abstract is available for this item.

Suggested Citation

  • Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Post-Print halshs-00153466, HAL.
    • Handle: RePEc:hal:journl:halshs-00153466
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    Citations

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

    1. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Grenoble Ecole de Management (Post-Print) hal-01682172, HAL.
    2. Bernard Fallery & Florence Rodhain, 2018. "ROBERT REIX, un fondateur de la discipline des systèmes d'information en France," Post-Print hal-03126081, HAL.
    3. Fatiha Id ahmad & Omar Hniche & Badre Eddine Chegri, 2023. "External audit quality : revue of literature [Qualité de l'audit externe : Revue de littérature]," Post-Print hal-03956881, HAL.
    4. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    5. repec:dau:papers:123456789/3498 is not listed on IDEAS
    6. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    7. Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
    8. Henri Guénin-Paracini, 2011. "Savoir transformer l'audité en un client : Un enjeu d'efficacité et de santé, une affaire de conception du métier," Post-Print hal-00650446, HAL.
    9. Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    10. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
    11. repec:dau:papers:123456789/7549 is not listed on IDEAS
    12. repec:dau:papers:123456789/1375 is not listed on IDEAS
    13. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
    14. Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code [L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la," Post-Print hal-02156617, HAL.
    15. Aurélien Ragaigne, 2011. "Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?," Post-Print hal-00650562, HAL.
    16. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    17. 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).
    18. Christine Noël Lemaitre, 2005. "De La Connaissance A La Maitrise Du Risque : Comment Se Construit La Competence Du Commissaire Aux Comptes ?," Grenoble Ecole de Management (Post-Print) halshs-00581252, HAL.
    19. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
    20. Christine Noël Lemaitre, 2005. "De La Connaissance A La Maitrise Du Risque : Comment Se Construit La Competence Du Commissaire Aux Comptes ?," Post-Print halshs-00581252, HAL.

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