L'idéologie de la transparence dans l'audit : une approche de sa dimension médiatique (notice n° 342431)
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| fixed length control field | 02511cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021401.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Charron, Jacques-Olivier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L'idéologie de la transparence dans l'audit : une approche de sa dimension médiatique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 83 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dans la période post-Enron, les médias ont mis en avant l’exigence de transparence comme peut-être jamais auparavant. Nous tentons, dans cet article, de comprendre ce que cela signifie pour le monde de l’audit. Une première recherche menée sur des bases de données nous permet de faire le point sur la diffusion de la notion et de souligner son caractère ambigu. L’examen détaillé d’un échantillon de quatre-vingts articles tirés de revues de presse préparées pour un cabinet d’audit nous conduit ensuite à distinguer les notions de transparence procédurale et de procédure substantielle. Sur la base de ce qu’impliquent ces notions, nous soutenons que l’idéologie de la transparence dans l’audit exprime une option en faveur du contrôle des marchés financiers sur les entreprises et du renforcement de son caractère impératif et exclusif. Elle nous apparaît ainsi comme une idéologie du contrôle. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the wake of Enron, transparency has been highlighted in the media like, it seems, never before. In this article, we try to understand what it means for the audit world. At first, queries on databases allow us to review the notion’s diffusion and to point out its ambiguity. We then scrutinize a sample of 80 articles extracted from press reviews made for an audit firm, which leads us to distinguish a procedural transparency from a substantial one. An interpretation of these notions makes us argue audit’s transparency ideology is about favouring and strengthening the control of firms by financial markets, and making it more exclusive. Transparency is thus understood as an ideology of control. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marchés financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | idéologie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | media |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ideology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial markets |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 10 | 3 | 2004-12-01 | p. 105-131 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-105?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-105?lang=fr&redirect-ssocas=7080</a> |
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