This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables...

Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction,...

If legal audit is an institution recognized by a wide public, joint audit seems unknown. As financial information and auditor opinion are challenged, we wonder about the efficiency of a joint audit regulation in French limited companies. From the normative conceptual framework of the efficiency...

The way the law and legal instances socially control business is studied through role and activities of forensic financé experts: to what extent does the French legal and judicial framework of forensic expertise contribute to regulate business relationships? Who are these Experts, what do they...

Regarding financial reporting, information about performances is one of the preferred items banking institutions are referring to. Therefore, quantitative and qualitative performance indicators are a significant part of annual reports. Reporting about performances raises some other issues:...

This thesis analyses the relationship between strategy and management control systems. Its aim is to refine Simons’ four levers of control framework in studying the interactions between top and middle managers around management control tools in order to form and implement the strategy of the...