{"id":"https://openalex.org/W2049937154","doi":"https://doi.org/10.3917/cca.183.0145","title":"Le processus global d'audit : source de d\u00e9veloppement d'une gouvernance cognitive ?","display_name":"Le processus global d'audit : source de d\u00e9veloppement d'une gouvernance cognitive ?","publication_year":2012,"publication_date":"2012-12-01","ids":{"openalex":"https://openalex.org/W2049937154","doi":"https://doi.org/10.3917/cca.183.0145","mag":"2049937154"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.183.0145","doi":"https://doi.org/10.3917/cca.183.0145","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.183.0145","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_183_0145&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_183_0145&download=1","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052188612","display_name":"\u00c9lisabeth Bertin","orcid":"https://orcid.org/0009-0006-4785-8217","observed_orcids":["https://orcid.org/0009-0006-4785-8217"]},"institutions":[{"id":"https://openalex.org/I4396570530","display_name":"Universit\u00e9 Montesquieu Bordeaux IV","ror":"https://ror.org/05h5wna09","country_code":"FR","type":"education","lineage":["https://openalex.org/I15057530","https://openalex.org/I4396570530"]},{"id":"https://openalex.org/I4405258723","display_name":"Institut de Recherche en Gestion des Organisations","ror":"https://ror.org/01409jp78","country_code":"FR","type":"facility","lineage":["https://openalex.org/I15057530","https://openalex.org/I4405258723"]},{"id":"https://openalex.org/I4405258862","display_name":"Universit\u00e9 de Toulouse","ror":"https://ror.org/01ahyrz84","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405258862"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"\u00c9lisabeth Bertin","raw_affiliation_strings":["IAE de Bordeaux","IAE de Toulouse 35 Avenue Abadie 2 Rue du Doyen Gabriel Marty 33072 Bordeaux CEDEX 31042 Toulouse CEDEX 9","Ma\u00eetre de conf\u00e9rences , IAE de Bordeaux , Universit\u00e9 Montesquieu-Bordeaux IV , IRGO-CRECCI EA 4190","Ma\u00eetre de conf\u00e9rences , IAE de Toulouse , Universit\u00e9 Toulouse","Comptabilit\u00e9"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAE de Bordeaux","institution_ids":[]},{"raw_affiliation_string":"IAE de Toulouse 35 Avenue Abadie 2 Rue du Doyen Gabriel Marty 33072 Bordeaux CEDEX 31042 Toulouse CEDEX 9","institution_ids":[]},{"raw_affiliation_string":"Ma\u00eetre de conf\u00e9rences , IAE de Bordeaux , Universit\u00e9 Montesquieu-Bordeaux IV , IRGO-CRECCI EA 4190","institution_ids":["https://openalex.org/I4396570530","https://openalex.org/I4405258723"]},{"raw_affiliation_string":"Ma\u00eetre de conf\u00e9rences , IAE de Toulouse , Universit\u00e9 Toulouse","institution_ids":["https://openalex.org/I4405258862"]},{"raw_affiliation_string":"Comptabilit\u00e9","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108776802","display_name":"Christophe Godowski","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Christophe Godowski","raw_affiliation_strings":["Comptabilit\u00e9"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Comptabilit\u00e9","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.7815,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92784428,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"Tome 18","issue":"3","first_page":"145","last_page":"184"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.913100004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.913100004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07750000059604645,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cognitive-governance","display_name":"cognitive governance","score":0.953000009059906},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.8259999752044678},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9679999947547913},{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.9900000095367432},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6399999856948853},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.6669999957084656},{"id":"https://openalex.org/keywords/collective-action-theory","display_name":"collective action theory","score":0.8299999833106995},{"id":"https://openalex.org/keywords/institutional-legitimacy","display_name":"institutional legitimacy","score":0.5740000009536743},{"id":"https://openalex.org/keywords/knowledge-production","display_name":"knowledge production","score":0.44200000166893005},{"id":"https://openalex.org/keywords/french-company-law","display_name":"French company law","score":0.4020000100135803}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6674595475196838},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5620955228805542},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1303795576095581}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.3917/cca.183.0145","doi":"https://doi.org/10.3917/cca.183.0145","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.183.0145","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_183_0145&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:HAL:halshs-00862220v1","doi":null,"is_oa":false,"landing_page_url":"https://shs.hal.science/halshs-00862220","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2012, 18 (3), pp.154-184. ⟨10.3917/cca.183.0145⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:cai:ccaafc:cca_183_0145","doi":null,"is_oa":false,"landing_page_url":"http://www.cairn.info/revue-comptabilite-controle-audit-2012-3-page-145.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:cairn.info:CCA_183_0145","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-comptabilite-controle-audit-2012-3-page-145?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 18 | 3 | 2012-12-01 | p. 145-184 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_183_0145","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2012-3-page-145?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 18 | 3 | 2012-12-01 | p. 145-184 | 1262-2788","raw_type":null},{"id":"pmh:oai:oskar-bordeaux.fr:20.500.12278/204401","doi":null,"is_oa":false,"landing_page_url":"https://oskar-bordeaux.fr/handle/20.500.12278/204401","pdf_url":null,"source":{"id":"https://openalex.org/S4306402569","display_name":"Oskar-Bordeaux (Universite de Bordeaux)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I15057530","host_organization_name":"Universit\u00e9 de Bordeaux","host_organization_lineage":["https://openalex.org/I15057530"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article de revue"},{"id":"pmh:oai:publications.ut-capitole.fr:13723","doi":null,"is_oa":false,"landing_page_url":"http://publications.ut-capitole.fr/13723/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401335","display_name":"Toulouse 1 Capitole Publications (Universit\u00e9 Toulouse I Capitole)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3131550300","host_organization_name":"Universit\u00e9 Toulouse-I-Capitole","host_organization_lineage":["https://openalex.org/I3131550300"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"doi:10.3917/cca.183.0145","doi":"https://doi.org/10.3917/cca.183.0145","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.183.0145","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_183_0145&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2049937154.pdf","grobid_xml":"https://content.openalex.org/works/W2049937154.grobid-xml"},"referenced_works_count":61,"referenced_works":["https://openalex.org/W286297135","https://openalex.org/W574099179","https://openalex.org/W578766100","https://openalex.org/W1497027402","https://openalex.org/W1513003955","https://openalex.org/W1531128585","https://openalex.org/W1543054769","https://openalex.org/W1565292944","https://openalex.org/W1580126698","https://openalex.org/W1595216563","https://openalex.org/W1804741067","https://openalex.org/W1963879048","https://openalex.org/W1963925636","https://openalex.org/W1970723383","https://openalex.org/W1973647655","https://openalex.org/W1980727277","https://openalex.org/W1982721791","https://openalex.org/W1986439365","https://openalex.org/W1993096238","https://openalex.org/W1994022846","https://openalex.org/W1996727720","https://openalex.org/W2004796325","https://openalex.org/W2007367842","https://openalex.org/W2009387543","https://openalex.org/W2013502686","https://openalex.org/W2015993488","https://openalex.org/W2022639256","https://openalex.org/W2034871755","https://openalex.org/W2037568865","https://openalex.org/W2044155759","https://openalex.org/W2048179925","https://openalex.org/W2049322494","https://openalex.org/W2054579923","https://openalex.org/W2059035247","https://openalex.org/W2059119780","https://openalex.org/W2060715914","https://openalex.org/W2074172440","https://openalex.org/W2079040506","https://openalex.org/W2084060783","https://openalex.org/W2084641016","https://openalex.org/W2093403299","https://openalex.org/W2094215945","https://openalex.org/W2108590086","https://openalex.org/W2125732433","https://openalex.org/W2127493932","https://openalex.org/W2133616567","https://openalex.org/W2135327730","https://openalex.org/W2139014126","https://openalex.org/W2146335940","https://openalex.org/W2153751387","https://openalex.org/W2157239129","https://openalex.org/W2164494984","https://openalex.org/W2165280541","https://openalex.org/W2299272584","https://openalex.org/W2321129202","https://openalex.org/W2535802339","https://openalex.org/W3083909202","https://openalex.org/W3121854763","https://openalex.org/W3122108025","https://openalex.org/W3123330765","https://openalex.org/W6729911420"],"related_works":["https://openalex.org/W2942732740","https://openalex.org/W7001767727","https://openalex.org/W1510394238","https://openalex.org/W4230614207","https://openalex.org/W2329171438","https://openalex.org/W1548832214","https://openalex.org/W7150778794","https://openalex.org/W7098596159","https://openalex.org/W4321430320","https://openalex.org/W7029887771"],"abstract_inverted_index":{"R\u00e9sum\u00e9":[0],"Cette":[1],"contribution":[2],"d\u00e9fend":[3],"la":[4,100,165,175,211,219],"th\u00e8se":[5],"qu\u2019une":[6],"forte":[7],"interaction":[8],"entre":[9,79,147],"les":[10,43,52,55,90,113,145,185,230],"trois":[11],"acteurs":[12,114],"du":[13,115,136,213],"processus":[14,59,116,137],"global":[15,60,117,138],"d\u2019audit":[16,61,126,236],"permettrait":[17],"une":[18,96,197],"production":[19],"de":[20,22,30,40,45,66,76,88,99,132,164,168,208,218,252],"connaissances":[21],"plus":[23,56,154],"grande":[24],"qualit\u00e9":[25],"\u00e0":[26,50,110,182],"destination":[27],"des":[28,178,245],"administrateurs":[29],"l\u2019entreprise.":[31],"Ce":[32],"volume":[33],"d\u2019informations":[34],"pourrait":[35],"alors":[36],"constituer":[37],"un":[38,74,105,249],"socle":[39],"discussion":[41],"dans":[42,191],"lieux":[44],"d\u00e9cision,":[46],"pour":[47,173,195],"inciter":[48],"l\u2019entreprise":[49],"saisir":[51],"opportunit\u00e9s":[53],"d\u2019investissement":[54],"pertinentes.":[57],"Le":[58],"ne":[62,187],"pourra":[63],"\u00eatre":[64],"source":[65],"d\u00e9veloppement":[67],"d\u2019une":[68,155,160,241],"gouvernance":[69],"cognitive,":[70],"que":[71,123,159,184,205],"s\u2019il":[72],"existe":[73],"syst\u00e8me":[75,207],"relations":[77,146,209],"formalis\u00e9es":[78],"comit\u00e9":[80,125,235],"d\u2019audit,":[81,139],"audit":[82,85],"interne":[83],"et":[84,134,150,200,204,240],"externe.":[86],"Afin":[87],"caract\u00e9riser":[89],"modes":[91],"d\u2019interaction,":[92],"nous":[93,180],"avons":[94],"men\u00e9":[95],"enqu\u00eate":[97],"inspir\u00e9e":[98],"m\u00e9thode":[101],"Delphi,":[102],"en":[103,224,232,256],"constituant":[104],"groupe":[106],"d\u2019experts":[107],"fran\u00e7ais,":[108,194],"compos\u00e9":[109],"parit\u00e9":[111],"par":[112],"d\u2019audit.":[118],"Notre":[119],"\u00e9tude":[120],"exploratoire":[121],"montre":[122],"le":[124,130,192,206,234],"n\u2019assume":[127],"pas":[128,189],"pleinement":[129],"r\u00f4le":[131],"coordinateur":[133],"d\u2019animateur":[135],"qu\u2019il":[140],"devrait":[141],"jouer.":[142],"De":[143],"surcro\u00eet,":[144],"auditeurs":[148,151],"internes":[149],"externes":[152],"rel\u00e8vent":[153],"consultation":[156],"non":[157],"syst\u00e9matique":[158],"coop\u00e9ration.":[161],"La":[162,216],"mobilisation":[163],"th\u00e9orie":[166],"dynamique":[167],"l\u2019action":[169,253],"collective":[170],"(Hatchuel":[171],"1994)":[172],"expliquer":[174],"faible":[176],"intensit\u00e9":[177],"interactions":[179],"conduit":[181],"constater":[183],"conditions":[186],"sont":[188],"r\u00e9unies,":[190],"contexte":[193],"produire":[196],"information":[198],"commune":[199],"utile":[201],"aux":[202],"administrateurs,":[203],"bloque":[210],"r\u00e9vision":[212],"mod\u00e8le":[214],"d\u2019interaction.":[215],"transposition":[217],"8":[220],"e":[221],"Directive":[222],"Europ\u00e9enne":[223],"droit":[225],"fran\u00e7ais":[226],"est":[227],"susceptible":[228],"d\u2019am\u00e9liorer":[229],"relations,":[231],"dotant":[233],"d\u2019un":[237],"pouvoir":[238],"institutionnel":[239],"certaine":[242],"l\u00e9gitimit\u00e9.":[243],"N\u00e9anmoins,":[244],"questions,":[246],"susceptibles":[247],"d\u2019entra\u00eener":[248],"nouveau":[250],"dysfonctionnement":[251],"collective,":[254],"demeurent":[255],"suspens.":[257]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}