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Risques Et Maîtrise Des Impressions Pour Rendre Compte Au Comité D'Audit

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Author Info

  • Tiphaine Compernolle

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

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    Abstract

    Comment se déroule la reddition de comptes à l'égard du comité d'audit ? Quels sont les enjeux pour les personnes devant s'y soumettre ? Nous répondons à ces questions à partir d'une analyse compréhensive basée sur 53 entretiens avec des participants aux réunions du comité d'audit d'entreprises du CAC 40. Rendre compte au comité d'audit semble être une affaire de maîtrise des impressions d'un public que sont les administrateurs : préparation intensive en coulisses, représentation sous les feux de la rampe lors des réunions. Ce serait la cohérence et la transparence de cette représentation qui seraient jugées par les administrateurs. Ils observeraient également d'un regard critique ses acteurs. D'une telle situation découle un risque de perdre la face ressenti par les personnes en situation de reddition de comptes à l'égard du comité d'audit que nous avons interviewées.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/11/70/PDF/570_Compernolle.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00691170.

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00691170

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691170
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Processus du comité d'audit; Gestion des impressions; risque de perdre la face; Goffman;

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