The Auditor's Going Concern Opinion Decision : Interaction of Task Variables and the Sequential Processing of Evidence, The Accounting Review, vol.67, pp.379-393, 1992. ,
Audit structure and its relationship to role conflict and role ambiguity: An empirical investigation, The Accounting Review, vol.64, issue.2, pp.285-299, 1989. ,
Faire de la recherche en audit : bilan et perspectives, Cahier de recherche CERMAT, IAE de Tours Auditor's Use of Analytical Review in audit Program Design, The Accounting Review, pp.148-161, 1988. ,
La conformité et l'audit des risques bancaires, Qualité de l'audit, 2011. ,
A model of the effects of audit task complexity, Accounting, Organizations and Society, vol.19, issue.3, pp.213-234, 1994. ,
DOI : 10.1016/0361-3682(94)90033-7
La r??vision comptable : des perspectives ?? renouveler, Comptabilit?? - Contr??le - Audit, vol.4, issue.2, pp.31-44, 1998. ,
DOI : 10.3917/cca.042.0031
Auditor Configural Information Processing in Control Risk Assessment, Configural Data Processisng in Auditng : the Role of Domainspecific Knowledge Sampling and the Abstraction Of Knowledge in the Auditing Profession: An Extended Institutional Theory Prespective, Accounting, pp.17-38, 1990. ,
Pour une gouvernance d'entreprise 'comportementale' : une réflexion exploratoire? Cahier du Fargo n°1050601 Proposition d'une métrique de la qualité de l'audit: expérimentation dans le cadre des relations d'agence internes, Comptabilité Contrôle Audit, vol.15, issue.1, pp.225-248, 2005. ,
The Auditor's Consideration of the Going Concern Assumption: A Diagnostic Model, Journal of Accounting Auditing and Finance, vol.10, issue.2, pp.201-222, 1995. ,
Comparaison of Audit Methodologies of Large Accounting Firms, Studies in Accounting Research No Auditor size and audit quality, Journal of Accounting and Economics, vol.3, issue.26, pp.183-199, 1981. ,
Corporate conflicts of interest The Organic vs the Mechanistic Audit, Parts I and II, Journal of Economic Perspectives Journal of Accounting Finance and Auditing, vol.17, issue.2, pp.51-72214, 1982. ,
Inherent risk assessment and audit firm technology: A contrast in world theories, Accounting, Organizations and Society, vol.16, issue.1, pp.61-90, 1991. ,
DOI : 10.1016/0361-3682(91)90033-B
Auditing, hermeneutics, and subjectivity, Accounting, Organizations and Society, vol.19, issue.3, pp.235-269, 1994. ,
DOI : 10.1016/0361-3682(94)90034-5
The construction of auditing expertise in measuring government performance, Accounting, Organizations and Society, vol.32, issue.1-2, pp.101-129, 2007. ,
DOI : 10.1016/j.aos.2006.03.005
Identity narratives under threat: A study of former members of Arthur Andersen, Accounting, Organizations and Society, vol.35, issue.3, pp.275-300, 2010. ,
DOI : 10.1016/j.aos.2009.09.001
Developing Risk Advisorsm: an Expert System for Risk Identification Conduire un projet de recherche: Une perspective qualitativeThe future of auditing: the debate in the UK Le comportement au travail des collaborateurs de cabinets d'audit financier : une approche par le contrat psychologique. Doctorat en sciences de gestion Auditor quality, auditor behaviour and the psychological contract, Auditing: a Journal of Practice and Theory EMS. Hatherly, D. J. European Accounting Review Herrbach, O. The European Accounting Review, vol.10, issue.104, pp.51-65, 1991. ,
A Perspective on Cognitive Research in Accounting, The Accounting Review, vol.66, issue.2, pp.277-290, 1991. ,
Order effects in belief updating: The belief-adjustment model, Cognitive Psychology, vol.24, issue.1, pp.1-55, 1992. ,
DOI : 10.1016/0010-0285(92)90002-J
Un mauvais auditeur??: manque d'ind??pendance et/ou de comp??tence??? ??tude exploratoire des motifs de condamnation des commissaires aux comptes sur le march?? de l'audit en France, Comptabilité-Contrôle-Audit, pp.87-112, 2009. ,
DOI : 10.3917/cca.152.0087
Les facteurs objectifs de la complexité de la tache en audit légal. 31ème congrès annuel de l'Association Francophone de Comptabilité L'exigence d'éthique dans l'exercice du jugement professionnel, Qualité de l'audit : Enjeux de l'audit interne et externe pour la gouvernance des Organisations, pp.220-237, 2010. ,
Ethical decision making by individuals in organizations: An issue contingent model, Academy of Management Review, vol.16, pp.366-395, 1991. ,
The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client???Preferred Accounting Methods, The Accounting Review, vol.78, issue.3, pp.759-778, 2003. ,
DOI : 10.2308/accr.2003.78.3.759
Critique de la faculté de juger, Gallimard, 1789. ,
The Reflective Judgment Model : Characteristics, Evidence and Measurement Adult Cognitive Development : Methods and Models Risk, uncertainty and profit, 1921. ,
Human information processing research in accounting: The state of the art, Accounting, Organizations and Society, vol.2, issue.3, pp.245-268, 1977. ,
DOI : 10.1016/0361-3682(77)90015-0
Politicizing the expertise of the accounting industry in the realm of corporate social responsibility, Accounting, Organizations and Society, vol.38, issue.2, pp.149-168, 2013. ,
DOI : 10.1016/j.aos.2012.09.003
URL : https://hal.archives-ouvertes.fr/hal-00808737
La qualit?? de l'audit externe??: proposition d'une grille d'??valuation ax??e sur le processus d'audit, M@n@gement, vol.11, issue.2, pp.187-209, 2008. ,
DOI : 10.3917/mana.112.0191
Fraud Detection: A Theoretical Foundation, The Accounting Review, vol.67, issue.4, pp.753-782, 1992. ,
Les audits financiers, 1999. ,
Le jugement de l'auditeur en tant que processus d'apprentissage, Qualité de l'audit. Enjeux de l'audit interne et externe pour la gouvernance des organisations, 2011. ,
Normes comptables internationales et gouvernance des entreprises : le sens des normes IFRS, 2009. ,
Qualité de l'audit et IFRS, les enjeux du jugement dans un processus technique, 2011. ,
It???s all about audit quality: Perspectives on strategic-systems auditing, Accounting, Organizations and Society, vol.32, issue.4-5, pp.463-485, 2007. ,
DOI : 10.1016/j.aos.2006.09.001
Auditing, Expertise and the Sociology of Technique, Critical Perspectives on Accounting, vol.6, issue.4, pp.317-339, 1995. ,
DOI : 10.1006/cpac.1995.1029
Auditing and the production of legitimacy, Accounting, Organizations and Society, vol.28, issue.4, pp.379-394, 2003. ,
DOI : 10.1016/S0361-3682(01)00047-2
L'indépendance perçue de l'auditeur, Revue française de gestion, vol.27, pp.105-117, 2003. ,
Moral Development: Advances in Research and Theory The audit review process : A characterization from the persuasion perspective, Accounting, Organizations and Society, vol.22, pp.481-505, 1986. ,
Transforming audit technologies: Business risk audit methodologies and the audit field, Accounting, Organizations and Society, vol.32, issue.4-5, pp.409-438, 2007. ,
DOI : 10.1016/j.aos.2006.09.002
Auditor Versus Model : Information Choice and Information Processing, The Accounting Review, vol.64, pp.514-528, 1989. ,
Administrative behavior, 4 th edition, 1997. ,
The Directional Effects of Discussion on Auditors' Moral Reasoning, Contemporary Accounting Research, vol.18, issue.2, pp.337-362, 2001. ,
DOI : 10.1506/Y917-MPRY-PANF-PRVE
Ethical decision making in organizations: A person-situation integrationist model, The Academy of Management Review, vol.11, issue.3, pp.601-617, 1986. ,
The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice, Accounting, Organizations and Society, vol.14, issue.5-6, pp.565-576, 1989. ,
DOI : 10.1016/0361-3682(89)90019-6
The simulation heuristic In Judgment under uncertainty: Heuristics and biases, pp.201-208, 1982. ,
Essais sur la théorie de la science Predecisional distortion of evidence as a consequence of real-time audit review, The Accounting Review, vol.77, issue.1, pp.51-71, 1965. ,
The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence, Accounting, Organizations and Society, vol.20, issue.7-8, pp.701-720, 1995. ,
DOI : 10.1016/0361-3682(95)00018-5
The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors??? conflicts of interests, Critical Perspectives on Accounting, vol.20, issue.2, pp.267-288, 2009. ,
DOI : 10.1016/j.cpa.2007.04.003
une différence au niveau de jugement est une source d'incompétence et de manque d'indépendance ? ,