1,716
Views
42
CrossRef citations to date
0
Altmetric
Original Articles

Why an auditor can't be competent and independent: A french case study

Pages 153-179 | Published online: 08 Feb 2011

References

  • Armstrong , P. Contradiction and social dynamics in the capitalist agency relationship . Accounting, Organizations and Society , 16 ( 1 ) 1 – 25 .
  • Behn , B. K. 1997 . The determinants of audit client satisfaction among clients of big six firms . Accounting Horizons , 11 ( 1 ) : 7 – 24 .
  • Berger , P. and Luckmann , T. 1991 . The Social Construction of Reality – A Treatise in the Sociology of Knowledge, , 6th edn , London : Penguin Social Sciences .
  • Blau , P. 1964 . Exchange and Power in Social Life , New York : John Wiley .
  • Boritz , J. E. 1992 . Discussion of expert and novice problem-solving behavior in audit planning . Auditing: A Journal of Theory and Practice , : 21 – 32 .
  • Brousseau , E. 1997 . “ Confiance, connaissances et relations inter-firmes ” . In Economie de la connaissance et organisations – Entreprises, territoires, réseaux , Edited by: Guilhon , B. 402 – 433 . Paris : Editions L'Harmattan .
  • Carpenter , B. and Dirsmith , M. 1993 . Sampling and the abstraction of knowledge in the auditing profession: an extended institutional theory perspective . Accounting, Organizations and Society , 18 ( 1 ) : 41 – 63 .
  • Charreaux , G. 1997 . Le Gouvernement des Entreprises – Corporate Governance – Théories et Faits , Edited by: Charreaux , G. Vol. 540 , Paris : Economica, collection Recherche en Gestion .
  • Chatfield , M. 1977 . A History of Accounting Thought , New York : The Dryden Press .
  • Citron , D. B. and Taffler , R. J. 1992 . The audit report under going concern uncertainties: an empirical analysis . Accounting and Business Research , 22 ( 88 ) : 337 – 345 .
  • Commission Européenne . 28 octobre 1996 . Livre Vert sur le rôle, le statut et la responsabilité du contrôleur légal des comptes dans l'Union Européenne , 28 octobre , Bruxelles : Journal officiel des Communautés européennes . 96/C 321/01
  • De Angelo , L. E. 1981 . “ Auditor size and audit quality ” . In Journal of Accounting and Economics Vol. 3 , 183 – 199 .
  • DiMaggio , P. J. and Powell , W. W. 1983 . The iron cage revisited: institutional isomorphism and collective rationality in organizational fields . American Sociological Review , 48 ( April ) : 147 – 160 .
  • Dore , R. 1983 . “ Goodwill and the Spirit of Capitalism ” . In British Journal of Sociology Vol. 34 , 459 – 482 .
  • Firth , M. 1993 . Price setting and the value of a strong brand name . International Journal of Research in Marketing , 10 ( 4 ) : 381 – 386 .
  • Fisher , M. J. 1996 . Real-izing' the benefits of new technologies as a source of audit evidence: an interpretative field study . Accounting, Organizations and Society , 21 ( 2/3 ) : 219 – 242 .
  • Flint , D. 1988 . Philosophy and Principles of Auditing , London : Macmillan Education .
  • Gambetta , D. 1988 . “ Can we trust trust? ” . In Trust: Making and Breaking Cooperative Relations , Edited by: Gambetta , D. 213 – 237 . New York : Basil Blackxell .
  • Glaser , B. G. and Strauss , A. L. 1967 . The Discovery of Grounded Theory – Strategies for Qualitative Research , Vol. 265 , Weidenfeld and Nicolson .
  • Good , D. 1988 . “ Individuals, interpersonal relations and trust ” . In Trust: Making and Breaking Cooperative Relations , Edited by: Gambetta , D. 31 – 48 . New York : Basil Blackxell .
  • Granovetter , M. 1973 . The strength of weak ties . American Journal of Sociology , 78 ( 6 ) : 1360 – 80 .
  • Granovetter , M. 1985 . Economic action and social structure: the problem of embeddedness . American Journal of Sociology , 91 ( 3 ) : 481 – 510 .
  • Granovetter , M. 1992 . “ Problems of explanation in economic sociology ” . In Networks and Organizations: Structure, Form and Action , Edited by: Nohria , N. and Eccles , R. 25 – 56 . Boston : Harvard Business School Press .
  • Humphrey , C. 1997 . “ Debating audit expectations ” . In Current Issues in Auditing, , 3rd edn , Edited by: Sherer , M. and Turley , S. 3 – 30 . London : Paul Chapman Ltd .
  • Jensen , M. C. and Meckling , W. H. 1976 . “ Theory of the firm: managerial behavior, agency costs and ownership structure ” . In Journal of Financial Economics Vol. 3 , 305 – 360 .
  • Larzelere , R. E. and Huston , T. L. 1980 . “ The Dyadic Trust Scale: toward understanding interpersonal trust in close relationships ” . In Journal of Marriage and The Family Vol. August , 595 – 604 .
  • Le Portz , Y. 1997 . L'indépendance et l'objectivité des commissaires aux comptes des sociétés faisant appel public à l'épargne , Paris : Groupe de travail CNCC/COB .
  • Lee , T. A. 1993 . Corporate Audit Theory, , 1st edn , London : Chapman & Hall .
  • Lee , T. and Stone , M. 1995 . Competence and independence: the congenital twins of auditing? . Journal of Business Finance & Accounting , 22 ( 8 ) : 1169 – 1177 .
  • Macauley , S. 1963 . Non-contractual relations in business: a preliminary study . American Sociological Review , 28 ( 1 ) : 55 – 67 .
  • Mautz , R. K. and Sharaf , H. A. 1961 . The Philosophy of Auditing , American Accounting Association .
  • Mayer , R. C. 1995 . An integrative model of organizational trust . Academy of Management Review , 20 ( 3 ) : 709 – 734 .
  • Meyerson , D. 1996 . “ Swift trust and temporary groups ” . In Trust in Organizations – Frontiers of Theory and Research , Edited by: Kramer , R. M. and Tyler , T. R. 166 – 195 . Thousand Oaks : Sage Publications .
  • Miller , P. 1994 . “ Introduction ” . In Accounting as a Social and Institutional Practice , Edited by: Hopwood , A. and Miller , P. Cambridge : Cambridge University Press . (1994)
  • Ouchi , W. 1980 . “ Markets, bureaucraties and clans ” . In Administrative Science Quaterly Vol. 25 , 129 – 142 .
  • Polanyi , K. 1944 . The Great Transformation , Boston, MA : Beacon Press .
  • Polanyi , K. 1957 . Trade Market in the Early Empires , Free Press .
  • Power , M. K. 1992 . From common sense to expertise: reflections on the prehistory of audit sampling . Accounting, Organizations and Society , 17 ( 1 ) : 37 – 62 .
  • Power , M. K. 1994 . The Audit Explosion , London : Demos .
  • Power , M. K. 1995 . “ Auditing, expertise and the sociology of technique ” . In Critical Perspectives of Accounting Vol. 6 , 317 – 339 .
  • Reix , R. 1995 . Savoir tacite et savoir formalisé dans l'entreprise . Revue Française de Gestion ,
  • Ring , P. S. and Van De Ven , A. H. 1989 . “ Formal and informal dimensions of transactions ” . In Research on the Management of Innovation: The Minnesota Studies , Edited by: Van De Ven , A. H. 171 – 192 . New York : Harper & Row Publishers .
  • Rousseau , D. M. 1998 . Not so different after all: a cross discipline view of trust . Academy of Management Review , 23 ( 3 ) : 393 – 404 .
  • Sako , M. 1991 . “ The role of ‘trust’ in Japanese buyer-supplier relationships ” . In Richerche Economiche Vol. XLV , 449 – 474 .
  • Sako , M. 1992 . Prices, Quality and Trust: Inter-firm Relations in Britain and Japan , Cambridge : Cambridge University Press .
  • Schandl , C. W. 1978 . Theory of Auditing , Scholars Book Co .
  • Shapiro , S. 1987 . The social control of impersonal trust . American Journal of Sociology , 93 ( 3 ) : 623 – 658 .
  • Wacheux , F. 1996 . Méthodes qualitatives et recherche en gestion , Paris : Economica, Collection Gestion .
  • Watts , R. L. and Zimmerman , J. L. 1983 . Agency problems, auditing and the theory of the firm: some evidence . Journal of Law § Economics , XXVI ( October ) : 613 – 633 .
  • Watts , R. L. and Zimmerman , J. L. 1986 . Positive Accounting Theory , Englewood Cliffs, NJ : Prentice-Hall, Contemporary Topics in Accounting Series .
  • Weber , M. 1965 . Essais sur la théorie de la science , Paris : Plon . (1ère édition allemande: 1922)
  • Williamson , O. E. 1985 . The Economic Institutions of Capitalism – Firms, Markets, Relational Contracting , New York : The Free Press .
  • Williamson , O. E. 1993 . Calculativeness, trust, and economic organization . Journal of Law and Economics , XXXVI ( April ) : 453 – 487 .
  • Williamson , O. E. 1994 . “ Transaction cost economics and organization theory ” . In The Handbook of Economic Sociology , Edited by: Smelser and , N. J. and Swedberg , R. 77 – 107 . Princeton, NJ : Princeton University Press .
  • Wolnizer , P. W. 1987 . Auditing as Independent Authentication , Sydney University Press .
  • Woodrow , M. 1997 . “ The audit process in practice ” . In Current Issues in Auditing, , 3rd edn , Edited by: Sherer , M. and Turley , S. 216 – 233 . London : Paul Chapman Ltd .
  • Zucker , L. G. 1986 . “ Production of trust: institutional sources of economic structures, 1840–1920 ” . In Research in Organizational Behavior Vol. 8 , 53 – 111 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.