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Risques Et Maîtrise Des Impressions Pour Rendre Compte Au Comité D'Audit

  • Tiphaine Compernolle

    ()

    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

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    How do managers and auditors account for their actions and choices to the audit committee? What does it imply for them? By analysing 53 interviews with attendees of French CAC 40 audit committees' meetings in a comprehensive manner we try to answer to these questions. Accountability to the audit committee seems to be a matter of impressions management: preparing intensely in backstage and performing in the limelight of the front stage. Performance's consistency and transparency, quality of actors would be the objects of directors' scrutiny. By consequence, accountability to the audit committee is risky: the managers and auditors run the risk of losing their face.

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    File URL: https://hal.archives-ouvertes.fr/hal-00691170/document
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    Paper provided by HAL in its series Post-Print with number hal-00691170.

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    Date of creation: 21 May 2012
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    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
    Handle: RePEc:hal:journl:hal-00691170
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691170
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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