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L'idéologie de la transparence dans l'audit : une approche de sa dimension médiatique

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  • Jacques-Olivier Charron

Abstract

In the wake of Enron, transparency has been highlighted in the media like, it seems, never before. In this article, we try to understand what it means for the audit world. At first, queries on databases allow us to review the notion?s diffusion and to point out its ambiguity. We then scrutinize a sample of 80 articles extracted from press reviews made for an audit firm, which leads us to distinguish a procedural transparency from a substantial one. An interpretation of these notions makes us argue audit?s transparency ideology is about favouring and strengthening the control of firms by financial markets, and making it more exclusive. Transparency is thus understood as an ideology of control.

Suggested Citation

  • Jacques-Olivier Charron, 2004. "L'idéologie de la transparence dans l'audit : une approche de sa dimension médiatique," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 105-131.
    • Handle: RePEc:cai:accafc:cca_103_0105
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