Chrystelle RICHARD

Personal Details

First Name:	Chrystelle
Middle Name:
Last Name:	Richard
Suffix:
RePEc Short-ID:	pri125

Affiliation

Centre de Recherche Européen de Finance et en Gestion (CREFIGE)
Dauphine Recherches en Management (DRM)
Université Paris-Dauphine (Paris IX)

Paris, France
http://www.crefige.dauphine.fr/
RePEc:edi:crfp9fr (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Imen Jedidi & Chrystelle Richard, 2009. "The Social Construction of the Audit Expectation Gap: The Market of Excuses," Post-Print halshs-00460146, HAL.

   Cited by:

   1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
   2. Masoud, Najeb, 2017. "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, vol. 41(C), pages 1-15.
   3. Lionel Escaffre & Aymen Abbadi, 2016. "Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche," Post-Print hal-01900824, HAL.
   4. Tomasz Iwanowicz & Bartłomiej Iwanowicz, 2019. "ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap," JRFM, MDPI, vol. 12(4), pages 1-20, October.
   5. Paul Olojede & Olayinka Erin & Osariemen Asiriuwa & Momoh Usman, 2020. "Audit expectation gap: an empirical analysis," Future Business Journal, Springer, vol. 6(1), pages 1-12, December.

Articles

1. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.

   Cited by:

   1. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
   2. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
   3. Jean-Noël Chauvey & Maxime José Chanhoun & Sena John Ahyee, 2017. "Quality of public organization auditing arrangement and control in Benin [Qualité de l'audit comptable et financier et du contrôle des structures publiques du Bénin]," Post-Print hal-01907571, HAL.
   4. Lambert Jerman & Julien Raone, 2014. "Dompter La Verite Dans L'Organisation : La Subjectivation Comme Production De L'Animal Confessant," Post-Print hal-01899765, HAL.
   5. Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
   6. Geneviève Causse & Viet Ha Vu, 2010. "La performance des cabinets d'audit légal : comparaison de points de vue," Post-Print hal-00479509, HAL.
   7. Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.
   8. Espinosa Díaz, Yuli Samary & Revelo Mantilla, Jessica Tatiana & Ballesteros Sarabia, Victor Manuel, 2020. "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 266-282, July.
   9. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
   10. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
   11. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
   12. Emna Ben Saad & Cédric Lesage, 2009. "Perception De L'Indépendance De L'Auditeur : Analyse Par La Théorie D'Attribution," Post-Print halshs-00460618, HAL.
   13. Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(4), pages 75-100., December.
   14. González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015. "Auditor tenure and audit quality in Spanish state-owned foundations," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 115-126.
   15. Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2020. "A pragmatist approach to audit practices: two cases of technical dialog from nuclear risk governance in France," Post-Print halshs-03721410, HAL.
   16. Kym Butcher & Graeme Harrison & Jill McKinnon & Philip Ross, 2011. "Auditor appointment in compulsory audit tendering," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(2), pages 104-149, September.
   17. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.

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