Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique

Viet Ha Vu and Geneviève Causse ()
Additional contact information
Viet Ha Vu: CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne
Geneviève Causse: ESCP Europe - Ecole Supérieure de Commerce de Paris, IAE Paris Est Créteil - Institut d'Administration des Entreprises - Paris Est Créteil - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12

Post-Print from HAL

Abstract: The audit firm is an intellectual professional service firm who must answer to the expectations of various users of financial information; especially it has to guarantee the accounts' sincerity, in respecting ethical and professional rules. The performance of an audit firm is difficultly measurable; it cannot be measured only by financial indicators but must integrate other dimensions, in which the audit quality. According to the importance given to different performance dimensions, we can classify audit firms in several types (Vu, 2008). The object of this paper is to explain the institutionalization and the legitimating process of performance dimensions in audit firms by institutional theory in an "intensive culture" environment.

Keywords: legal audit firm; institutionalization : legitimating process; "intensive culture" environment; performance; cabinets d'audit légal; institutionnalisation : légitimation; environnement à "culture intense" (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650588v1
References: View complete reference list from CitEc
Citations:

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00650588v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650588

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().