L'impact des choix méthodologiques de recherche sur l'idéologie de l'audit financier

Olivier Herrbach

ACCRA, 2000, vol. 6, issue 3, 57-67

Abstract: Using a positive or interpretive approach has an impact on the nature and results of audit judgment research. This article shows how interpretive research highlights the affective and social dimension of audit judgment which positive research tends to condone. The different perspectives arising from both approaches have ideological consequences for the auditing profession and question the role of accounting research.

Keywords: auditing; research; jugement (search for similar items in EconPapers)
Date: 2000
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