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Comptabilité Contrôle Audit最新文献

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Surveillance numérique rhizomique, contradictions et pratiques managériales de contrôle : éléments d’analyse à partir du scandale de la Société Générale 根茎数字监控、矛盾与管理控制实践:来自法国兴业银行丑闻的分析元素
Comptabilité Contrôle Audit Pub Date : 2022-10-05 DOI: 10.3917/cca.291.0007
A. Laguecir, Bernard Leca
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引用次数: 0
Le processus de normalisation de l’audit : état de l’art et voies de recherches futures 审计标准化过程:现状和未来研究方向
Comptabilité Contrôle Audit Pub Date : 2022-10-05 DOI: 10.3917/cca.291.0081
Isabelle Fabioux
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引用次数: 0
Reporting RSE et Union européenne : des défis à surmonter 企业社会责任报告与欧盟:需要克服的挑战
Comptabilité Contrôle Audit Pub Date : 2022-09-22 DOI: 10.3917/cca.284.0007
Begoña Giner
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引用次数: 1
Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier 法国公司非财务信息的可读性:整合的影响和对金融市场的影响
Comptabilité Contrôle Audit Pub Date : 2022-09-22 DOI: 10.3917/cca.284.0051
Jennifer Boutant Lapeyre, Marc-Antoine Gatignol, Isabelle Martinez
{"title":"Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier","authors":"Jennifer Boutant Lapeyre, Marc-Antoine Gatignol, Isabelle Martinez","doi":"10.3917/cca.284.0051","DOIUrl":"https://doi.org/10.3917/cca.284.0051","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125690402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Valorisation et taux d’actualisation en IFRS : une prime de taille existe-t-elle sur le marché français ? 国际财务报告准则的估值和贴现率:法国市场是否存在巨额溢价?
Comptabilité Contrôle Audit Pub Date : 2022-09-22 DOI: 10.3917/cca.284.0101
Arnaud Thauvron, Pierre Astolfi, M. Desban
{"title":"Valorisation et taux d’actualisation en IFRS : une prime de taille existe-t-elle sur le marché français ?","authors":"Arnaud Thauvron, Pierre Astolfi, M. Desban","doi":"10.3917/cca.284.0101","DOIUrl":"https://doi.org/10.3917/cca.284.0101","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128816897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat » 财务和财务外报告之间的连通性:通过“气候”会计进行探索
Comptabilité Contrôle Audit Pub Date : 2022-09-22 DOI: 10.3917/cca.284.0021
B. David, Sophie Giordano-Spring
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引用次数: 0
Un cabinet comptable aux pratiques organisationnelles alternatives ? La première Société Coopérative d’Intérêt Collectif, cabinet d’expertise comptable 一家具有另类组织实践的会计师事务所?第一个集体利益的合作公司，会计事务所
Comptabilité Contrôle Audit Pub Date : 2022-07-12 DOI: 10.3917/cca.283.0123
Pascale Château Terrisse, Charlène Arnaud
{"title":"Un cabinet comptable aux pratiques organisationnelles alternatives ? La première Société Coopérative d’Intérêt Collectif, cabinet d’expertise comptable","authors":"Pascale Château Terrisse, Charlène Arnaud","doi":"10.3917/cca.283.0123","DOIUrl":"https://doi.org/10.3917/cca.283.0123","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128087989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
L’appropriation différenciée du contrôle par les résultats à Pôle emploi 在pole就业中，通过结果对控制的差异化占用
Comptabilité Contrôle Audit Pub Date : 2022-07-12 DOI: 10.3917/cca.283.0081
P. Gilbert, Emmanuelle Gurtner, Marion Soulerot
{"title":"L’appropriation différenciée du contrôle par les résultats à Pôle emploi","authors":"P. Gilbert, Emmanuelle Gurtner, Marion Soulerot","doi":"10.3917/cca.283.0081","DOIUrl":"https://doi.org/10.3917/cca.283.0081","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117115976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15 实施新会计准则的过程:以ifrs 15为例
Comptabilité Contrôle Audit Pub Date : 2022-07-12 DOI: 10.3917/cca.283.0007
Christophe Herriau, Gaëlle Lenormand, Lionel Touchais
{"title":"Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15","authors":"Christophe Herriau, Gaëlle Lenormand, Lionel Touchais","doi":"10.3917/cca.283.0007","DOIUrl":"https://doi.org/10.3917/cca.283.0007","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133826320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Les effets de la facturation interne : la perspective pratique 内部发票的影响:实践视角
Comptabilité Contrôle Audit Pub Date : 2022-07-12 DOI: 10.3917/cca.283.0039
Yuewu Duan
{"title":"Les effets de la facturation interne : la perspective pratique","authors":"Yuewu Duan","doi":"10.3917/cca.283.0039","DOIUrl":"https://doi.org/10.3917/cca.283.0039","url":null,"abstract":"","PeriodicalId":239945,"journal":{"name":"Comptabilité Contrôle Audit","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122600232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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