The Collective Construction of External Auditor Independence: The Role of the Audit Committee (notice n° 454531)
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| fixed length control field | 01545cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033014.0 |
| 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 | Compernolle, Tiphaine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Collective Construction of External Auditor Independence: The Role of the Audit Committee |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Although the external auditor-s independence is usually described as an individual characteristic, it can actually be considered a collective construction on which the audit committee exerts influence. To explore this influence, the study relies on 24 interviews, analyzed from the theoretical perspective proposed by Crozier and Friedberg (1977). My analysis examines power games taking place between directors, external auditors, and the financial management. These power games could play a key role in the construction of the external auditor-s independence. More particularly, these games could create constraints, reassurance, and opportunities for external auditors in their “quest” for independence. The paper thus proposes an innovative view of the concept of independence: independence being at the confluence of numerous subjectivities interlinked in various power games. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | power games |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditor independence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit committee |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 3 | 2009-12-01 | p. 91-116 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-3-page-91?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-3-page-91?lang=en&redirect-ssocas=7080</a> |
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