Compernolle, Tiphaine; Bouden, Inès - Université Paris-Dauphine
questions: the one is about the acceptance of this new actor by auditors, the other one is about the implications of the … auditors, with financial directors and with external appraisers, was conducted. The analysis shows that the acceptance of this … comfort to auditors. It also seems that the audit relation becomes tripartite. The role of the external appraiser is to …