{"title":"Surveillance numérique rhizomique, contradictions et pratiques managériales de contrôle : éléments d’analyse à partir du scandale de la Société Générale","authors":"A. Laguecir, Bernard Leca","doi":"10.3917/cca.291.0007","DOIUrl":"https://doi.org/10.3917/cca.291.0007","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130848618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper seeks to offer a synthesis of previous research related to auditing standard-setting process. The literature review is structured in two parts. A first part focuses on stakeholders' interactions, highlighting power plays, influences and rhetorical and ideological strategies that shape the standard-setting process. The second part attempts to investigate standard-setting mechanisms by identifying their main features (due process, economic considerations, political pressures, wording of standards…). Finally, putting into perspective previous works in this regard, this state of the art opens on areas for future study.
{"title":"Le processus de normalisation de l’audit : état de l’art et voies de recherches futures","authors":"Isabelle Fabioux","doi":"10.3917/cca.291.0081","DOIUrl":"https://doi.org/10.3917/cca.291.0081","url":null,"abstract":"This paper seeks to offer a synthesis of previous research related to auditing standard-setting process. The literature review is structured in two parts. A first part focuses on stakeholders' interactions, highlighting power plays, influences and rhetorical and ideological strategies that shape the standard-setting process. The second part attempts to investigate standard-setting mechanisms by identifying their main features (due process, economic considerations, political pressures, wording of standards…). Finally, putting into perspective previous works in this regard, this state of the art opens on areas for future study.","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122817369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Reporting RSE et Union européenne : des défis à surmonter","authors":"Begoña Giner","doi":"10.3917/cca.284.0007","DOIUrl":"https://doi.org/10.3917/cca.284.0007","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116478376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jennifer Boutant Lapeyre, Marc-Antoine Gatignol, Isabelle Martinez
{"title":"Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier","authors":"Jennifer Boutant Lapeyre, Marc-Antoine Gatignol, Isabelle Martinez","doi":"10.3917/cca.284.0051","DOIUrl":"https://doi.org/10.3917/cca.284.0051","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125690402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Valorisation et taux d’actualisation en IFRS : une prime de taille existe-t-elle sur le marché français ?","authors":"Arnaud Thauvron, Pierre Astolfi, M. Desban","doi":"10.3917/cca.284.0101","DOIUrl":"https://doi.org/10.3917/cca.284.0101","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128816897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat »","authors":"B. David, Sophie Giordano-Spring","doi":"10.3917/cca.284.0021","DOIUrl":"https://doi.org/10.3917/cca.284.0021","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131856397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Un cabinet comptable aux pratiques organisationnelles alternatives ? La première Société Coopérative d’Intérêt Collectif, cabinet d’expertise comptable","authors":"Pascale Château Terrisse, Charlène Arnaud","doi":"10.3917/cca.283.0123","DOIUrl":"https://doi.org/10.3917/cca.283.0123","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128087989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L’appropriation différenciée du contrôle par les résultats à Pôle emploi","authors":"P. Gilbert, Emmanuelle Gurtner, Marion Soulerot","doi":"10.3917/cca.283.0081","DOIUrl":"https://doi.org/10.3917/cca.283.0081","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117115976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15","authors":"Christophe Herriau, Gaëlle Lenormand, Lionel Touchais","doi":"10.3917/cca.283.0007","DOIUrl":"https://doi.org/10.3917/cca.283.0007","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133826320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Les effets de la facturation interne : la perspective pratique","authors":"Yuewu Duan","doi":"10.3917/cca.283.0039","DOIUrl":"https://doi.org/10.3917/cca.283.0039","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122600232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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