L'audit financier€: historique, définition, objectif

Rebele J.E., Michaels R.E. & Wachter R. (1996). The relationship of career stage to job
outcomes and role stress : a study of external auditors. Advances in Accounting, Vol. 14,
pp. 241-258.
Reckers P.M.J., Wheeler S.W. & Wong-On-Wing B. (1997). A comparative examination
of auditor premature sign-off using the direct and the randomized response methods.
Auditing : A Journal of Practice and Theory, Vol. 16, No. 1, pp. 69-78.
Reimers J.L. & Fennema M.G. (1999) The audit review process and sensitivity to
information source objectivity. Auditing : A Journal of Practice and Theory, Vol. 18,
No. 1, pp. 117-123.
Rhode J. (1978). Survey on the influence of selected aspects of the auditor’s work
environment on the professional performance of certified public accountants, in The
independent auditor’s work environment : a survey. New York : AICPA.
Ricchiute D. (1992). Working paper order effects and auditors’ going concern decisions.
The Accounting Review, Vol. 67, No. 1, pp. 46-58.
Rich J.S., Solomon I. & Trotman K.T. (1997). The audit review process : a characterization
from the persuasion perspective. Accounting, Organizations and Society, Vol. 22, No. 5,
pp. 481-505.
Robinson S.L. (1996). Trust and breach of the psychological contract. Administrative
Science Quarterly, Vol. 41, No. 4, pp. 574-599.
Robinson S.L. & Bennett R.J. (1995). A typology of deviant workplace behaviors : a
multidimensional scaling study. Academy of Management Journal, Vol. 38, No. 2, pp. 555-
572.
Robinson S.L. & Greenberg J. (1998). Employees behaving badly : dimensions,
determinants and dilemmas in the study of workplace deviance. Trends in Organizational
Behavior, Vol. 5, pp. 1-30.
Robinson S.L., Kraatz M.S. & Rousseau D.M. (1994). Changing obligations and the
psychological contract : a longitudinal study. Academy of Management Journal, Vol. 37,
No. 1, pp. 137-152.
Robinson S.L. & Morrison E.W. (1995). Psychological contract and OCB : the effect of
unfulfilled obligations on civic virtue behavior. Journal of Organizational Behavior,
Vol. 16, No. 3, pp. 289-298.
Robinson S.L. & Rousseau D.M. (1994). Violating the psychological contract : not the
exception, but the norm. Journal of Organizational Behavior, Vol. 15, No. 3, pp. 245-259.
Roebuck P. & Trotman K.T (1992). A field study of the review process. Abacus, Vol. 28,
No. 2, pp. 200-210.
381