Download or read book Les d terminants de la qualit de l audit au sein des petites entreprises written by Juliette Forestier and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les d terminants de la qualit de l audit des petites entreprises written by Ludovic Caillaud and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les d terminants de la qualit de l audit des petites entreprises written by Céleste Noël and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Etude des facteurs explicatifs de la recherche de la qualit de l audit dans un contexte international written by Sana Masmoudi and published by . This book was released on 2008 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette thèse s’interroge sur les facteurs qui peuvent influencer la recherche de la qualité de l’audit, plus particulièrement, ceux relatifs au système juridique du pays, aux opportunités de croissance et à la structure d’actionnariat au sein des entreprises appartenant à ces pays. Les relations tirées de la littérature ont été testées à partir d’un échantillon de 25 entreprises appartenant à 12 pays étalées sur une période allant de 2000 à 2005 au moyen d’une régression logistique binaire. Les résultats empiriques montrent, d’abord, que les spécificités du système juridique sont associées positivement à la recherche de la qualité de l’audit apprécié par la taille du cabinet d’audit alors qu’elles semblent influencer partiellement la recherche de cette qualité lorsqu’il s’agit de nommer un co-commissaire aux comptes. Ensuite, les résultats révèlent que les opportunités de croissance semblent influencer partiellement la taille du cabinet d’audit alors qu’ils n’ont aucun impact significatif lorsqu’il s’agit de nommer un co-commissaire aux comptes. Enfin, la structure d’actionnariat ne semble pas avoir un impact significatif sur la recherche d’une haute qualité de l’audit. D’une manière plus générale, cette étude révèle que la recherche d’une plus haute qualité de l’audit, appréhendée soit par le recours à un cabinet d’audit appartenant aux grands réseaux internationaux, soit à un co-commissaire aux comptes, est influencée plus particulièrement par le système juridique du pays, soit l’origine juridique, le contenu et la qualité d’application des règles de droits.

Download or read book Th orie et pratique de l audit interne written by Jacques Renard and published by Editions Eyrolles. This book was released on 2013 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La gouvernance de l entreprise written by Eustache Ebondo Wa Mandzila and published by Editions L'Harmattan. This book was released on 2006 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les défaillances détectées et révélées dans certaines entreprises sont le témoignage d'une mauvaise gouvernance. Cet ouvrage décrit avec précision les limites des mécanismes de contrôle censés garantir une bonne gouvemance. Intégrant les textes les plus récents sur le sujet (Lois SOX, LSF, principes de gouvernance d'entreprise de l'OCDE, COSO II report, Réforme de la 8è directive relative au contrôle légal des comptes dans l'Union européenne) l'auteur prescrit le contrôle interne et l'audit comme mécanismes de régulation du comportement des parties-prenantes dans leurs relations avec la firme. Les conditions d'efficacité du contrôle interne et de l'audit sont aussi présentées. L'originalité de cet ouvrage réside dans ses approches théoriques et pratiques de la gouvemance de l'entreprise. Ce face à face donne à ce livre une double dimension : ouvrage de doctrine et manuel pratique. Les auditeurs, les managers, les enseignants et les étudiants en gestion y trouveront la réponse à leurs préoccupations actuelles.

Download or read book Place de l audit qualit au sein d un syst me de management de la qualit et int r t d une analyse de risque processus written by Jérôme Souvannarat and published by . This book was released on 2011 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La place de la qualit de l audit externe dans la gestion des r sultats comptables written by Fatma Zehri and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: La gestion des résultats comptables a pris, depuis des années, un poids important dans la recherche en sciences de gestion, à l’égard de la profession comptable et à l’échelle des organismes de contrôle financier. Le débat sur les enjeux liés à ce comportement managérial est toujours d’actualité. Les travaux sur ce sujet sont nombreux, ils traitent, en général, des déterminants de la stratégie comptable avec une diversité des approches et de méthodologie ainsi qu’une divergence des résultats obtenus. Cette thèse contribue à des tels efforts en analysant le cas de la Tunisie et en mettant en avant la place de la qualité de l’audit externe dans l’explication de l’ampleur de la gestion des résultats. Les effets simultanés de certains mécanismes de gouvernement d’entreprises ainsi que des variables classiques de la théorie positive ont été inclus, à titre de contrôle, pour une meilleure explication et compréhension de la fiabilité des états financiers

Download or read book Les d terminants de la pratique de l audit dans les entreprises marocaines written by Lhoussain El Mallouki and published by . This book was released on 2014 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Qualimetrics Approach written by Henri Savall and published by IAP. This book was released on 2011-06-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.

Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.

Download or read book The Duality of Technology Rethinking the Concept of Technology in Organizations written by Wanda J. Orlikowski and published by . This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Good Governance and the European Union written by Deirdre Curtin and published by Intersentia nv. This book was released on 2005 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book approaches the notion of good governance from three different angles. First it establishes whether it is a meaningful notion at all by taking a closer look at the parameters of good governance. Secondly, the authors look at the institutional translation of the criteria of good governance. In a third dimension, the concept may be analysed in relation to a number of substantive issues.

Download or read book Innovation and Growth written by Frederic M. Scherer and published by Cambridge, Mass. : MIT Press. This book was released on 1984-01-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: These sixteen essays are drawn from a body of work strongly influenced by the thought of Joseph A. Schumpeter.

Download or read book Philosophy and Principles of Auditing written by David Flint and published by . This book was released on 1988 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Men and Women of the Corporation written by Rosabeth Moss Kanter and published by Basic Books. This book was released on 2008-08-04 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this landmark work on corporate power, especially as it relates to women, Rosabeth Moss Kanter, the distinguished Harvard management thinker and consultant, shows how the careers and self-images of the managers, professionals, and executives, and also those of the secretaries, wives of managers, and women looking for a way up, are determined by the distribution of power and powerlessness within the corporation. This new edition of her award-winning book has a major new afterward in which the author reviews and analyzes how attitudes and practices within the corporate power structure have changed in the 1990s.

Download or read book Design Theory written by Pascal Le Masson and published by Springer. This book was released on 2017-04-06 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook presents the core of recent advances in design theory and its implications for design methods and design organization. Providing a unified perspective on different design methods and approaches, from the most classic (systematic design) to the most advanced (C-K theory), it offers a unique and integrated presentation of traditional and contemporary theories in the field. Examining the principles of each theory, this guide utilizes numerous real life industrial applications, with clear links to engineering design, industrial design, management, economics, psychology and creativity. Containing a section of exams with detailed answers, it is useful for courses in design theory, engineering design and advanced innovation management. "Students and professors, practitioners and researchers in diverse disciplines, interested in design, will find in this book a rich and vital source for studying fundamental design methods and tools as well as the most advanced design theories that work in practice". Professor Yoram Reich, Tel Aviv University, Editor-in-Chief, Research In Engineering Design. "Twenty years of research in design theory and engineering have shown that training in creative design is indeed possible and offers remarkably operational methods - this book is indispensable for all leaders and practitioners who wish to strengthen theinnovation capacity of their company." Pascal Daloz, Executive Vice President, Dassault Systèmes