Dogui, Kouakou; Boiral, Olivier; Gendron, Yves - In: Accounting, Auditing & Accountability Journal 26 (2013) November, pp. 1279-1305
within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and … expertise. Interviews were conducted with 36 Canadian practitioners – including ISO auditors, managers of certification bodies … independence is constituted in the flow of daily life within the small group of people involved in the surroundings of ISO 14001 …