Dogui, Kouakou; Boiral, Olivier; Gendron, Yves - In: Accounting, Auditing & Accountability Journal 26 (2013) November, pp. 1279-1305
Purpose – This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. The paper...
