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

  • Viet Ha Tran Vu


    (IAE Amiens - Institut d'Administration des Entreprises - Amiens - UPJV - Université de Picardie Jules Verne)

  • Geneviève Causse


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

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    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.

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    Paper provided by HAL in its series Post-Print with number hal-00650588.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650588
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