04.01.2015 Views

L'audit financier€: historique, définition, objectif

L'audit financier€: historique, définition, objectif

L'audit financier€: historique, définition, objectif

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Barraud V. (1999). Une typologie des pratiques de mobilisation destinées aux non-cadres<br />

dans les entreprise françaises. Actes du 10 e Congrès de l’AGRH, pp. 89-102.<br />

Bazerman M.H., Morgan K.P. & Loewenstein G.F. (1997). The impossibility of auditor<br />

independence. Sloan Management Review, Vol. 38, Summer, pp. 89-94.<br />

Beauvois J.-L. (1994). Traité de la servitude libérale. Paris : Dunod.<br />

Beauvois J.-L.& Joule R. (1981). Soumission et idéologies. Paris : Presses Universitaires<br />

de France.<br />

Beattie V. & Fearnley S. (1998). Auditor changes and tendering. UK interview evidence.<br />

Accounting, Auditing and Accountability Journal, Vol. 11, No. 1, pp. 72-98.<br />

Bédard J. (1989). Expertise in auditing : myth or reality Accounting, Organizations &<br />

Society, Vol. 14, No. 2, pp. 113-131.<br />

Bédard J.C. & Graham L.E. (1994). Auditors' knowledge organization : observations from<br />

audit practice and their implications. Auditing : A Journal of Practice and Theory, Vol. 13,<br />

No. 1, pp. 73-83.<br />

Bigley G.A. & Pearce J.L. (1998). Straining for shared meaning in organizational science :<br />

problems of trust and distrust. Academy of Management Review, Vol. 23, No. 3, pp. 405-<br />

421.<br />

Bouquin H. (1997). Le contrôle de gestion. Paris : Presses Universitaires de France.<br />

Bourhis A., Gosselin A. & Guilbault M.-J. (2000). The effects of breach and violation of<br />

psychological contracts : an empirical investigation. Rapport de recherche soumis pour le<br />

congrès 2000 de l’Academy of Management (communiqué par les auteurs).<br />

Brown S.P. (1996). A meta-analysis and review of organizational research on job<br />

involvement. Psychological Bulletin, Vol. 120, No. 2, pp. 235-248.<br />

Broye G. (1998). Choix d’un auditeur externe de qualité et évaluation des titres à<br />

l’émission. Thèse de Sciences de Gestion (Université de Dijon).<br />

Campoy E. (2000). La participation des adhérents à la vie syndicale : une approche en<br />

termes de citoyenneté. Thèse en Sciences de Gestion (Université Paris I).<br />

Carcello J.V., Hermanson R.H. & McGrath N.T. (1992). Audit quality attributes : the<br />

perceptions of audit partners, preparers, and financial statement users. Auditing : A Journal<br />

of Practice and Theory, Vol. 11, No. 1, pp. 1-15.<br />

Carpenter B.W. & Dirsmith M.W. (1993). Sampling and the abstraction of knowledge in<br />

the auditing profession : an extended institutional theory perspective. Accounting,<br />

Organizations and Society, Vol. 18, No. 1, pp. 41-63.<br />

Carpenter B.W., Dirsmith M.W. & Gupta P.P. (1994). Materiality judgments and audit<br />

firm culture : social-behavorial and political perspectives. Accounting, Organizations and<br />

Society, Vol. 19, No. 4/5, pp. 355-380.<br />

372

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!