IDEAS home Printed from https://ideas.repec.org/p/gre/wpaper/2025-45.html

Les relations auditeur/audité au sein de micro-espaces de qualité

Author

Listed:
  • Laurence Saglietto

    (Université Côte d'Azur, CNRS, GREDEG, France)

  • Sylvie Graziani-Invernon

    (Université de Corse Pascal Paoli)

Abstract

No abstract is available for this item.

Suggested Citation

  • Laurence Saglietto & Sylvie Graziani-Invernon, 2025. "Les relations auditeur/audité au sein de micro-espaces de qualité," GREDEG Working Papers 2025-45, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    • Handle: RePEc:gre:wpaper:2025-45
    as

    Download full text from publisher

    File URL: http://195.220.190.85/GREDEG-WP-2025-45.pdf
    File Function: First version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mélanie Roussy & Odile Barbe & Sophie Raimbault, 2020. "Internal audit: from effectiveness to organizational significance," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(2), pages 322-342, January.
    2. repec:eme:maj000:02686900710750757 is not listed on IDEAS
    3. repec:eme:jaar00:jaar-03-2019-0054 is not listed on IDEAS
    4. Marc Bollecker, 2021. "La réforme de l’université en France et son impact sur le management des établissements : une transformation en accordéon," Post-Print hal-03487565, HAL.
    5. Brant E. Christensen & Steven M. Glover & Thomas C. Omer & Marjorie K. Shelley, 2016. "Understanding Audit Quality: Insights from Audit Professionals and Investors," Contemporary Accounting Research, John Wiley & Sons, vol. 33(4), pages 1648-1684, December.
    6. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(5), pages 470-484, May.
    7. repec:eme:maj000:maj-08-2014-1072 is not listed on IDEAS
    8. Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(1), pages 5-33, January.
    9. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    10. Mazlina Mat Zain & Nava Subramaniam, 2007. "Internal Auditor Perceptions on Audit Committee Interactions: a qualitative study in Malaysian public corporations," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 894-908, September.
    11. Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 5-33, January.
    12. Inas Aisyah Widyaningsih & Iman Harymawan & Agus Widodo Mardijuwono & Eka Sari Ayuningtyas & Dyah Ayu Larasati, 2019. "Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia," Cogent Business & Management, Taylor & Francis Journals, vol. 6(1), pages 1695403-169, January.
    13. Eulerich, Marc & Kremin, Joleen & Wood, David A., 2019. "Factors that influence the perceived use of the internal audit function's work by executive management and audit committee," Advances in accounting, Elsevier, vol. 45(C), pages 1-1.
    14. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2022. "The Influential Factors of Internal Audit Effectiveness: A Conceptual Model," IJFS, MDPI, vol. 10(3), pages 1-23, August.
    15. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    16. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    17. Saddam A. Hazaea & Jinyu Zhu & Ebrahim Mohammed Al-Matari & Nabil Ahmed M. Senan & Saleh F. A. Khatib & Saif Ullah, 2021. "Mapping of internal audit research in China: A systematic literature review and future research agenda," Cogent Business & Management, Taylor & Francis Journals, vol. 8(1), pages 1938351-193, January.
    18. repec:eme:maj000:maj-01-2019-2162 is not listed on IDEAS
    19. Abdulaziz Alzeban, 2020. "The relationship between the audit committee, internal audit and firm performance," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(3), pages 437-454, June.
    20. Jenny Goodwin, 2004. "A comparison of internal audit in the private and public sectors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(5), pages 640-650, June.
    21. repec:eme:maj000:02686900410537766 is not listed on IDEAS
    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. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2025. "Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 722-744, September.
    2. Stéphanie Thiéry & Stéphane Lhuillery & Marion Tellechea, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Post-Print hal-04296250, HAL.
    3. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    4. Arno L. P. Nuijten & Violeta Verbraak-Kolevska & Mark Keil, 2025. "Can nudging with descriptive norms help internal auditors stop runaway information systems projects?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(1), pages 193-230, March.
    5. Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
    6. Vlašić Dubravka & Laganis Karmen Paolić, 2023. "Internal audit function in the Croatian hospitality industry," WSB Journal of Business and Finance, Sciendo, vol. 57(1), pages 53-65.
    7. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    8. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    9. Amad Rashid & Basariah Salim & Halimah Nasibah Ahmad, 2021. "Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-13, june.
    10. Dr. Boddu Laxman & Tesfay Haftay Kidanemariam, 2025. "Internal Audit Effectiveness and its Determinants: A Conceptual Analysis from Selected Private Banks in Mekelle City," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(10), pages 10398-10404, October.
    11. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.
    12. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
    13. Magero Night Roselyne & Susan Njeri Wamitu, 2019. "Influence Of Management Support On Internal Audit Effectiveness In Semi-Autonomous Government Agencies In The Ministry Of Environment And Forestry In Kenya," European Journal of Business and Strategic Management, International Peer Review Journals and Books, vol. 4(4), pages 1-13.
    14. Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
    15. Isabel Z. Wang & Neil Fargher, 2017. "The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1177-1202, December.
    16. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2019. "Correlates of Internal Audit Function Maturity," Working Papers 1905, College of the Holy Cross, Department of Economics.
    17. Basu Garg, 2021. "Brand awareness and preferences of rural youth for FMCG: An empirical study of district Bilaspur in Himachal Pradesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 14-22, May.
    18. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiéry, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Post-Print hal-04056227, HAL.
    19. Prem Lal Joshi, 2021. "Which factors affect the internal audit effectiveness in India?," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 01-13, May.
    20. Happyson Bimha & Patronella Bimha & Sibusiso Makhanya, 2021. "Risk assessment of coronavirus disease lockdown on psychosocial support delivery:Eswatini caregivers’ perspective," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 38-52, May.

    More about this item

    Statistics

    Access and download statistics

    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:gre:wpaper:2025-45. 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: Patrice Bougette (email available below). General contact details of provider: https://edirc.repec.org/data/credcfr.html .

    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.