000			01506cam a2200205 4500500
005			20250121150157.0
041			_afre
042			_adc
100	1	0	_aPluchart, Jean-Jacques _eauthor
245	0	0	_aBusiness transformation and trusted third parties: The changing chain of trust in corporate management
260			_c2023.
500			_a13
520			_aThis 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			_astatutory auditor
690			_achain of trust
690			_aTrusted third party
690			_amanagement control
786	0		_nVie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 62-91 | 2262-5321
856	4	1	_uhttps://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-62?lang=en&redirect-ssocas=7080
999			_c593043 _d593043