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

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  • 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
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    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. Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2016. "Élaboration des démonstrations et des évaluations de sûreté : une approche pragmatiste," Post-Print hal-01546183, HAL.
    4. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.

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