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Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique

Author

Listed:
  • Viet Ha Vu

    (CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne)

  • Geneviève Causse

    (ESCP Europe - Ecole Supérieure de Commerce de Paris, IAE Paris Est Créteil - Institut d'Administration des Entreprises - Paris Est Créteil - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

The audit firm is an intellectual professional service firm who must answer to the expectations of various users of financial information; especially it has to guarantee the accounts' sincerity, in respecting ethical and professional rules. The performance of an audit firm is difficultly measurable; it cannot be measured only by financial indicators but must integrate other dimensions, in which the audit quality. According to the importance given to different performance dimensions, we can classify audit firms in several types (Vu, 2008). The object of this paper is to explain the institutionalization and the legitimating process of performance dimensions in audit firms by institutional theory in an "intensive culture" environment.

Suggested Citation

  • Viet Ha Vu & Geneviève Causse, 2011. "Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique," Post-Print hal-00650588, HAL.
    • Handle: RePEc:hal:journl:hal-00650588
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650588
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