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Thèse de Doctorat : Sciences de Gestion : Paris, Université de Paris 1 Panthéon-Sorbonne ; ESCP Europe : 2016

Item type

Study and report

Dissertation

• PHD Doctoral Program

Language

English

Publication year

2016

Subjects

FINANCIAL AUDIT - METHOD

Geographical area

GENERAL

This thesis is composed of three articles which together contribute to enhance the relevance of audit as well as of research in accounting, based on the development of a new method of experimentation adapted to the management sciences. First, it suggests the importance of two highly relevant how to questions: how to make the use of comfort legitimate in the audit of estimates? and how to optimize the practical relevance of theoretically valid results in auditing research?. Then, it develops the performative experiment, a method which makes it possible for the management sciences to address how to questions, and applies this method to the two questions raised.