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.