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- W3213128877 abstract "This paper deals with auditing standard setters in France, in a longitudinal perspective. We combined the sociological and historical approaches of neo-institutional theory and offer a dynamic analysis of the evolution of the actors involved and their attributions. With an interpretative approach, the paper is based on a study involving 24 interviews, a participant immersion and a document review for the 2001-2020 period. It highlights three phases during which the balance of power evolves according to isomorphic mechanisms." @default.
- W3213128877 created "2021-11-22" @default.
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- W3213128877 date "2021-06-17" @default.
- W3213128877 modified "2023-10-18" @default.
- W3213128877 title "Dynamique au sein de la sphère normative de l’audit en France (2001-2020)" @default.
- W3213128877 hasPublicationYear "2021" @default.
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