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Comités d'audit
Thiéry-Dubuisson, Stéphanie - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010706376
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La confiance, créatrice de valeur ?
Richard, Chrystelle; Pallas, Valérie - Université Paris-Dauphine (Paris IX) - 1998
Persistent link: https://www.econbiz.de/10010708187
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Mesurer et définir la valeur des marques : un enjeu dans la concurrence entre groupes professionnels
Farjaudon, Anne-Laure; Morales, Jérémy - Université Paris-Dauphine (Paris IX) - 2011
Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...
Persistent link: https://www.econbiz.de/10011096650
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La compétence relationnelle de l'auditeur : du partage du savoir explicite et tacite
Richard, Chrystelle - Université Paris-Dauphine (Paris IX) - 2001
Persistent link: https://www.econbiz.de/10011166281
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Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2011
2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards … Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What … information set should financial reporting provide? While examining prior literature, we show that the perceived need of a …
Persistent link: https://www.econbiz.de/10010708823
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Determining a Consistent Set of Accounting and Financial Reporting Standards A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Ramond, Olivier; Le Manh, Anne - Université Paris-Dauphine (Paris IX) - 2011
three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual … Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information … set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak …
Persistent link: https://www.econbiz.de/10010708883
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Quelques voies de recherche françaises en audit
Bédard, Jean; Gonthier-Besacier, Nathalie; Richard, … - Université Paris-Dauphine (Paris IX) - 2001
Persistent link: https://www.econbiz.de/10010861352
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Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français
Manita, Riadh; Sakka, Abir - Université Paris-Dauphine (Paris IX) - 2011
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,...
Persistent link: https://www.econbiz.de/10010861416
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Proposition d’un modèle de l’efficacité du co-commissariat aux comptes dans les sociétés anonymes cotées françaises
Bennecib, Jeannette - Université Paris-Dauphine (Paris IX) - 2002
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...
Persistent link: https://www.econbiz.de/10010861576
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Forensic Auditing et complexité des fraudes financières
Charrier, Emmanuel - Université Paris-Dauphine (Paris IX) - 2007
Persistent link: https://www.econbiz.de/10010861582