{"id":"https://openalex.org/W4292804142","doi":null,"title":"Etude du risque de mise en cause des commissaires aux comptes selon le mod\u00e8le des influences convergentes","display_name":"Etude du risque de mise en cause des commissaires aux comptes selon le mod\u00e8le des influences convergentes","publication_year":2010,"publication_date":"2010-05-01","ids":{"openalex":"https://openalex.org/W4292804142"},"language":"fr","primary_location":{"id":"pmh:oai:HAL:hal-01741325v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.parisnanterre.fr/hal-01741325","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":"Crises et nouvelles probl\u00e9matiques de la Valeur, May 2010, Nice, France","raw_type":"info:eu-repo/semantics/conferenceObject"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036671640","display_name":"Olivia Jouanen","orcid":"https://orcid.org/0000-0002-8716-8062","observed_orcids":["https://orcid.org/0000-0002-8716-8062"]},"institutions":[{"id":"https://openalex.org/I40434647","display_name":"Universit\u00e9 Paris Nanterre","ror":"https://ror.org/013bkhk48","country_code":"FR","type":"education","lineage":["https://openalex.org/I40434647"]},{"id":"https://openalex.org/I4387155002","display_name":"Centre d'\u00e9tudes et de recherches sur les organisations et la strat\u00e9gie","ror":"https://ror.org/035m4wz05","country_code":"FR","type":"facility","lineage":["https://openalex.org/I40434647","https://openalex.org/I4387155002"]}],"countries":["FR"],"is_corresponding":true,"raw_author_name":"Jouanen, Olivia","raw_affiliation_strings":["CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Strat\u00e9gie (CEROS\r\nUniversit\u00e9 Paris Nanterre\r\n200 avenue de la R\u00e9publique\r\n92001 Nanterre cedex - France)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Strat\u00e9gie (CEROS\r\nUniversit\u00e9 Paris Nanterre\r\n200 avenue de la R\u00e9publique\r\n92001 Nanterre cedex - France)","institution_ids":["https://openalex.org/I40434647","https://openalex.org/I4387155002"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5036671640"],"corresponding_institution_ids":["https://openalex.org/I40434647","https://openalex.org/I4387155002"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9146000146865845,"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":0.9146000146865845,"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":0.0272000003606081,"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/T14102","display_name":"Corporate Governance and Law","score":0.006500000134110451,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.8700000047683716},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.4050000011920929},{"id":"https://openalex.org/keywords/auditor-client-relationship","display_name":"auditor-client relationship","score":0.31299999356269836}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.421004056930542}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:HAL:hal-01741325v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.parisnanterre.fr/hal-01741325","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":"Crises et nouvelles probl\u00e9matiques de la Valeur, May 2010, Nice, France","raw_type":"info:eu-repo/semantics/conferenceObject"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W98830449","https://openalex.org/W2953342386","https://openalex.org/W7061254898","https://openalex.org/W7058006844","https://openalex.org/W183229736","https://openalex.org/W7124359569","https://openalex.org/W4310898710","https://openalex.org/W7125466171","https://openalex.org/W4318665529","https://openalex.org/W4300499218"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2022-08-23T00:00:00"}
