The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

Amongst professional activities, audit has increasingly departed from what the sociology of professions traditionally considered to be lying at the heart of the identity of the members of a professional body : the autonomy to judge the nature and amount of work that is necessary to treat the...

this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.

In a recent comment made about my paper “A Social Movement Perspective on Finance: How Socially Responsible Invetsment Mattered” (J Bus Ethics 92:57–78, 2010), published in this journal, Déjean, Giamporcaro, Gond, Leca and Penalva-Icher (J Bus Ethics 112: 205-212, 2013) strongly criticize...

The ability of firms to transform an environmental constraint into a strategic opportunity has been a controversial issue in the literature. Based on a comparative study of CO2 strategies in the cement and chemical industries, the article shows that the capacity of firms to be proactive...

This communication is in concern with knowledge-management as a theorico-practical field. It focuses on both epistemological and ethical implications of knowledge conceptions on people engaged in such knowledge-management projects and on society.

In this paper, the authors reconsider why firms choose to form horizontal alliances when launching a new product rather to undertake such a project on their own.

The Implicit Association Test and its variants have become pervasive measures of attitudes in a variety of domains and contexts. In two experiments, the authors provide evidence that a recent variant, the Personalized IAT developed by Olson and Fazio (2004) may more accurately detect changes in...

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...