RISQUES ET MAÎTRISE DES IMPRESSIONS POUR RENDRE COMPTE AU COMITÉ D'AUDIT

Tiphaine Compernolle ()
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Tiphaine Compernolle: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: How do managers and auditors account for their actions and choices to the audit committee? What does it imply for them? By analysing 53 interviews with attendees of French CAC 40 audit committees' meetings in a comprehensive manner we try to answer to these questions. Accountability to the audit committee seems to be a matter of impressions management: preparing intensely in backstage and performing in the limelight of the front stage. Performance's consistency and transparency, quality of actors would be the objects of directors' scrutiny. By consequence, accountability to the audit committee is risky: the managers and auditors run the risk of losing their face.

Keywords: Audit committee process; Impression management; risk of losing face; Processus du comité d'audit; Gestion des impressions; risque de perdre la face; Goffman (search for similar items in EconPapers)
Date: 2012-05-21
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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