L'audit financier€: historique, définition, objectif

Pasewark W.R., Shockley R.A. & Wilkerson Jr. J.E. (1995). Legitimacy claims of the
auditing profession vis-a-vis the behaviour of its members : an empirical examination.
Critical Perspectives on Accounting, Vol. 6, No. 1, pp. 77-94.
Pentland B.T. (1993). Getting comfortable with the numbers : auditing and the microproduction
of macro-order. Accounting, Organizations and Society, Vol. 18, No. 7/8,
pp. 605-620.
Perrow C. (1967). A framework for the comparative analysis of organizations. American
Sociological Review, Vol. 32, pp. 194-208.
Pochet C. (1998). Inefficacité des mécanismes de contrôle managérial : le rôle de
l’information comptable dans le gouvernement d’entreprise. Comptabilité-Contrôle-Audit,
T. 4, Vol. 2, pp. 71-88.
Ponemon L.A. (1992). Ethical reasoning and selection-socialization in accounting.
Accounting, Organizations and Society, Vol. 17, No. 3/4, pp. 239-258.
Porter L. & Lawler E. (1968). Managerial attitudes and performance. Homewood : Irwin-
Dorsey.
Porter L.W., Pearce J.L., Tripoli A.M. & Lewis K.M. (1998). Differential perceptions of
employers' inducements : Implications for psychological contracts. Journal of
Organizational Behavior, Vol. 19, Special Issue, pp. 769-782.
Power M. (1995). Auditing, expertise and the sociology of technique. Critical Perspectives
on Accounting, Vol. 6, No. 4, pp. 317-339.
Power M. (1996). Making things auditable. Accounting, Organizations and Society,
Vol. 21, No. 2/3, pp. 289-315.
Pratt J. & Beaulieu P. (1992). Organizational culture in public accounting : size,
technology, rank, and functional area. Accounting, Organizations and Society, Vol. 17,
No. 7, pp. 667-684.
Raelin J.A. (1984). An examination of adaptive/deviant behavior in the organizational
careers of professionals. Academy of Management Review, Vol. 9, No. 3, pp. 413-427.
Raelin J.A. (1994). Three scales of professional deviance within organizations. Journal of
Organizational Behavior, Vol. 15, No. 6, pp. 483-501.
Raffegeau J., Dufils P. & de Ménonville D. (1994). L’audit financier. Paris : Presses
Universitaires de France.
Raghunathan B. (1991). Premature signing-off of audit procedures : an analysis.
Accounting Horizons, June, pp. 71-79.
Ramsay R. (1994). Senior / manager difference in audit workpaper review performance.
Journal of Accounting Research, Vol. 32, No. 1, pp. 127-135.
380