Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "10162"
  #_source: array:26 [
    "id" => "10162"
    "slug" => "why-an-auditor-cant-be-competent-and-independent-a-french-case-study"
    "yearMonth" => "2006-01"
    "year" => "2006"
    "title" => "Why an auditor can't be competent and independent: a French case study"
    "description" => "RICHARD, C. (2006). Why an auditor can't be competent and independent: a French case study. <i>European Accounting Review</i>, 15(2), pp. 153-179."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "RICHARD Chrystelle"
        "bid" => "B00183501"
        "slug" => "richard-chrystelle"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:1 [
      0 => "audit -quality -interviews -peers"
    ]
    "updatedAt" => "2021-07-13 14:31:28"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "153-179"
      "volume" => "15"
      "number" => "2"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "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."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-18T13:21:47.000Z"
    "docTitle" => "Why an auditor can't be competent and independent: a French case study"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/richard-chrystelle">RICHARD Chrystelle</a>"
    "docDescription" => "<span class="document-property-authors">RICHARD Chrystelle</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2006</span>"
    "keywordList" => "<a href="#">audit -quality -interviews -peers</a>"
    "docPreview" => "<b>Why an auditor can't be competent and independent: a French case study</b><br><span>2006-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Why an auditor can't be competent and independent: a French case study</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.650113
  +"parent": null
}