Cet article présente les résultats d'une recherche analysant les modes de contrôle entre un équipementier automobile et ses fournisseurs. L'étude montre que le client utilise séparément ou conjointement trois types de contrôle (sur les résultats, les procédés de travail et les...

This article presents the results of a research, analysing modes of control between a car component maker and its suppliers. The study shows that the customer uses separately or conjointly three types of control (on results, on working process or on behaviour), depending on the power -...

L'article présente les résultats d'une étude sur l'évolution des modes de contrôle entre clients et fournisseurs dans la Vallée de la Maurienne dans les années quatre-vingt dix. Un mode de contrôle par le marché a remplacé le contrôle social qui prévalait jusqu'alors. Ce changement a...

Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...

Reputation is a market mechanism widely believed to effectively resolve problems of asymmetric information. It relies, however, on consumers taking into account any available information on unobserved product characteristics (quality). Exploiting the natural experiment of Arthur Andersen's...

In latest decades, mainly with the advance of globalization and business expansion at worldwide level, with the diversification of the possible risks and with the uncertainty characterizing the business world, the demands on the type of information required by the ever-increasing competitive...

Does bad news about one auditor's conduct affect the credibility of all auditors? We examine auditee abnormal stock returns around twenty-five bad news events involving Arthur Andersen LLP's (Andersen) questionable audits of Waste Management, Sunbeam, and Enron. Of these twenty-five windows,...

Activities in all fields of activity are increasingly supported by the information and communication technologies.This study is the result of a research financed by the grant, called quot;FINAUDIT - information product for auditing the financial statements of economic agentsquot;. Thus, our...

Criminal prosecution of financial reporting-related corporate misconduct is generally acknowledged to be sometimes warranted. The decision to seek an indictment of Arthur Andersen remains controversial, however. Eisenberg and Macey (2004) posit that because the resulting increased concentration...

The largest CPA firms have been regarded as quality-differentiated auditors. This has been a prominent assumption of empirical research in accounting and auditing. Yet, prior research has only tested whether the largest CPA firms, in the aggregate, are quality-differentiated auditors. This paper...