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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

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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
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    13. 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.
    14. 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.
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    16. 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.
    17. 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.
    18. 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.
    19. 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.
    20. 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.
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