0000000000910296

AUTHOR

Benoit Pigé

showing 4 related works from this author

LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES

2013

The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…

corporate governanceauditjudgmentauditorstandardsnormscorporate governanceauditjugementauditeurnormesgouvernance.normesauditeurstandards[SHS.GESTION]Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationjudgmentjugement[ SHS.GESTION ] Humanities and Social Sciences/Business administrationauditornormsgouvernance.
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Organisations de l'économie sociale et solidaire : quelle théorie de la gouvernance ?

2012

A major aim for cooperatives is to become the model of stakeholders' organizations while keeping profitable. This supposes to resolve the three following points: to ensure an efficient management of resources which makes it possible to carry out transactions at a cost lower than that which would take place on the market; to design mechanisms of corporate governance allowing expression and implementation of stakeholders' interests and expectations; to implement mechanisms of control allowing to evaluate the action of top executives, particularly regarding satisfaction of expressed stakeholders expectations.

JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel EconomicsgouvernanceJEL: K - Law and Economics05 social sciencesFNIMgouvernancebanque mutualistebanque SAFNIMmutuellesorganisationsbanque SAJEL : K - Law and EconomicsJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics0502 economics and business[SHS.GESTION]Humanities and Social Sciences/Business administration050211 marketingbanque mutualisteorganisations[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationmutuelles050203 business & management
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GOUVERNANCE D'ENTREPRISE ET POUVOIR INFORMATIONNEL DES BENEFICES COMPTABLES EN FRANCE ET AUX Etats-Unis

2007

International audience; La gouvernance d'entreprise a connu de très grandes évolutions en France et aux Etats-Unis depuis 2001. Ces évolutions n'ont pas conduit à une convergence linéaire entre les deux systèmes de gouvernance, mais à des emprunts réciproques en matière de réglementation et de mécanismes de contrôle implantés par les sociétés. Ces particularités en matière de gouvernance et de comportement des investisseurs financiers conduisent à un effet différent des mécanismes de contrôle sur le pouvoir informationnel des bénéfices comptables pour les investisseurs financiers. Les résultats indiquent que pour le contexte américain, la concentration de la propriété améliore le pouvoir in…

étude comparativeGouvernance d'entreprisepouvoir informationnel des bénéficesinformation comptablemarchés financiersétude comparative.étude comparativepouvoir informationnel des bénéficesGouvernance d'entrepriseétude comparative.[SHS.GESTION]Humanities and Social Sciences/Business administrationinformation comptablemarchés financiers[SHS.GESTION] Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administration
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La prise en compte du territoire dans le processus d’audit, le cas du Vietnam

2016

International audience

Territoire de l'économieVietnam[ SHS.ECO ] Humanities and Social Sciences/Economies and financesAudit[SHS.ECO]Humanities and Social Sciences/Economics and Finance[SHS.ECO] Humanities and Social Sciences/Economics and FinanceEconomie LocaleComputingMilieux_MISCELLANEOUS
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