This paper proposes two comparisons: the ethical level of French CPA and French auditors of airworthiness certification; their respective ethics level and their abilities to reveal errors. With this end in view, we used the Defining Issue Test method and technical scenarios. On the one hand,...

L'audit est devenu, au cours des vingt dernières années, un outil de pilotage interne ou externe largement diffusé dans les organisations, privées publiques, marchandes ou non. Au delà des techniques et méthodes d'audit, la question du comportement de l'auditeur a émergé. Il est apparu...

This paper aims at understanding what the consequences are of cultural diversity on co-operative relationships. Co-operation is considered through two different modes: the first one, called community based co-operation, is based on the need for belonging and the second mode, called complementary...

This paper explores the consequences of cultural diversity on co-operative relationships. It postulates two different modes of co-operation: ‘community based co-operation’, based on the need to belong, and ‘complementary co-operation’, which seeks to harness strategic resources. These...

This paper aims at understanding the impact of cultural diversity on co-operative relationships. Co-operation is considered through two different modes : of co-operation. The case of the team in charge of the integration process between France Telecom Mobiles and Orange UK is analysed according...