This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an...

Despite recent discoveries of embezzlement and excessive risk taking in subsidiary companies of several large French corporations (Vivendi, France Telecom, ...), companies rarely question the quality of the relationship they have with their auditors. The objective of this research paper is to...

Rarement la notion d’indépendance de l’auditeur a été aussi débattue et discutée que lors de ces deux dernières années. Il est dans ce contexte important de revenir aux fondements du débat, en s’appuyant sur la distinction majeure qui peut être faite entre indépendance de fait et...

This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on the audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an...

This article endeavours to determine in which extent and in which context the audit committee directors express their preferences and their points of view to the financial team members and to external and internal auditors, in order that they can have an influence on the quality of financial...

The crux of New Public Management (NPM) is to use both externalization and private management criteria to evaluate the efficiency of public action and investments (Rouillard, 2003; Hood and Peters, 2004). Thus the efficiency of NPM is presented as depending on the willingness and capacity of public...

We examine auditor choice for listed companies in France where two (joint) auditors are required by law. The joint audit requirement creates a unique setting to study if a firm’s ownership structure affects its auditor-pair choice as well the consequences on earning quality. The results...