IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584435.html
   My bibliography  Save this paper

Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?

Author

Listed:
  • Thierry Bergès

    (Chercheur indépendant)

Abstract

L'article est une étude exploratoire sur l'introduction des nouvelles technologies de l'information et de la communication en audit financier. Après qu'aient été rappelées les composantes technologiques de l'audit, sont examinées les implications des NTIC dans différents domaines (cognitif/social, éthique/sociétal)

Suggested Citation

  • Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
  • Handle: RePEc:hal:journl:halshs-00584435
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584435
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00584435/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wally Smieliauskas & Lloyd Smith, 1990. "A theory of evidence based on audit assertions," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 407-426, March.
    2. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    3. repec:dau:papers:123456789/1863 is not listed on IDEAS
    4. Peters, James M., 1993. "Decision making, cognitive science and accounting: An overview of the intersection," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 383-405, July.
    5. Andrew M. Pettigrew, 1987. "Context And Action In The Transformation Of The Firm," Journal of Management Studies, Wiley Blackwell, vol. 24(6), pages 649-670, November.
    6. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    7. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    8. Danny P. Wallace & Connie Van Fleet, 1997. "Describing technological paradigm transitions: A methodological exploration," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 48(2), pages 184-187, February.
    9. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    10. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    2. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    3. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    4. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    5. Jagdish PATHAK & Mary LIND & Mohammad ABDOLMOHAMMADI, 2010. "E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 5-20.
    6. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    7. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.
    8. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    9. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
    10. Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.
    11. Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
    12. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
    13. Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J., 2007. "The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 378-398, December.
    14. Hélène Laurell & Leona Achtenhagen & Svante Andersson, 2017. "The changing role of network ties and critical capabilities in an international new venture’s early development," International Entrepreneurship and Management Journal, Springer, vol. 13(1), pages 113-140, March.
    15. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 221-246, January.
    16. Midgley, Gerald & Cavana, Robert Y. & Brocklesby, John & Foote, Jeff L. & Wood, David R.R. & Ahuriri-Driscoll, Annabel, 2013. "Towards a new framework for evaluating systemic problem structuring methods," European Journal of Operational Research, Elsevier, vol. 229(1), pages 143-154.
    17. Federica De Santis, 2016. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 41-54, December.
    18. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    19. Namrata Malhotra & Timothy Morris, 2009. "Heterogeneity in Professional Service Firms," Journal of Management Studies, Wiley Blackwell, vol. 46(6), pages 895-922, September.
    20. Di Zio, Simone & Bolzan, Mario & Marozzi, Marco, 2021. "Classification of Delphi outputs through robust ranking and fuzzy clustering for Delphi-based scenarios," Technological Forecasting and Social Change, Elsevier, vol. 173(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584435. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.