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Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique

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Author Info

  • Viet Ha Tran Vu

    ()
    (IAE Amiens - Institut d'Administration des Entreprises - Amiens - Université de Picardie Jules Verne)

  • Geneviève Causse

    ()
    (ESCP Europe - ESCP Europe, IAE Gustave Eiffel - Université Paris-Est)

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    Abstract

    Le cabinet d'audit légal est une entreprise de service professionnel intellectuel qui doit répondre aux attentes diverses des utilisateurs des informations financières, particulièrement il doit garantir la sincérité des comptes, tout en respectant les règles déontologiques et professionnelles. La performance des cabinets est difficilement mesurable, elle ne peut être mesurée seulement par des indicateurs financiers, elle doit intégrer d'autres dimensions, dont la qualité de l'audit. Selon l'importance accordée aux différentes dimensions de performance, on peut procéder à une typologie des cabinets d'audit légal (Vu, 2008). L'objet de cette recherche est d'expliquer le processus de la légitimation et de l'institutionnalisation des dimensions de la performance des cabinets par la théorie institutionnelle dans un environnement " à culture intense ".

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/88/PDF/Tran_Vu_Causse.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650588.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650588

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650588/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: performance ; cabinets d'audit légal ; institutionnalisation : légitimation ; environnement à "culture intense";

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