Business transformation and trusted third parties: The changing chain of trust in corporate management (notice n° 593043)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01506cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121150157.0 |
| 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 | Pluchart, Jean-Jacques |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Business transformation and trusted third parties: The changing chain of trust in corporate management |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 13 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This research raises the issue of how statutory auditors and social auditors perceive the changes—both ongoing and desirable—in their missions, skills, and methods, aimed at preserving or reinforcing their status as trusted third parties at the service of the company. It uses a qualitative methodology that is both exploratory and original, based on a survey and semi-structured interviews. It reveals the diversity of factors that are modifying the conditions under which accountancy professionals operate. These factors are institutional (the proliferation of regulations and standards, the increase in mandatory audit thresholds), technological (the emergence of AI and blockchain) and organizational (the multiplication of internal and external controls, audits, and verifications). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | statutory auditor |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | chain of trust |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Trusted third party |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 62-91 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-62?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-62?lang=en&redirect-ssocas=7080</a> |
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