Articles (2006), European Accounting Review, 15 (2), pp. 153-179
Why an auditor can't be competent and independent: a French case study
This research proposes to understand the relationship between the finance manager and the auditor and its effect on audit quality. The method is based on 60 interviews. The results are a redefinition of the relationship finance manager - auditor as a peers' relationship, characterised by a hybrid trust, a joint generation of knowledge and a role equality. This parity conception leads to a new reading of audit quality: it appears as a balance between its two determinants, competence and independence.
RICHARD, C. (2006). Why an auditor can't be competent and independent: a French case study. European Accounting Review, 15(2), pp. 153-179.
Mots clés : #audit, #quality, #interviews, #peers