DE L'INFLUENCE DE LA MÉTHODE SUR L'OBJET DE RECHERCHE: LE CAS DE LA QUALITÉ DE L'AUDIT

Bernard Gumb ()
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Bernard Gumb: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Abstract: the communication is about methodology more than about audit quality. The aim is to show how the researchers' methodological positioning influences the nature of the research object. The demonstration relies on researches about "audit quality", and tends to prove the necessity to go beyond traditional oppositions, like between quali- and quantitative approaches and so on...

Keywords: variances; process; methodology; object; contenus; processus; méthodologie; objet; audit. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460411
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460411

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