Accounting Auditing Control | Cairn.infohttps://shs.cairn.info/build/assets/cairn-B7RWiji2.pngtag:cairn.info,2005:rss/revue/E_CCACairn.info 20262026-04-29T00:00:00+02:00tag:cairn.info,2005:numero:E_CCA_PA<![CDATA[
Early releases
| Accounting Auditing Control
(2026/0 Pub. anticipées)
]]>2026-04-29T00:00:00+02:002026-04-29T00:00:00+02:00
Pages I9 to XLVII| “The carbon footprint isn’t really taken into account”: Exploring
the link between carbon accounting and emission-reducing action
| Richard Jabot, Simon Alcouffe, Cadenza Academic Translations
Pages I10 to XLI| Diversity within the Francophone academic accounting community
| Alessandro Ghio, Sarah Maire, Felana Rabekolo, Juliette Senn, Cadenza Academic Translations
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March 2026
| Accounting Auditing Control
(2026/1 Volume 32)
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Pages 7 to 51| Proposals for social and environmental accounting methods: Useful
utopias
| Michel Nefti, Cadenza Academic Translations, Seán Morris, Matt Burden, Mark Mellor
Pages 53 to 101| Embodying COVID-19: The Clash Between Statdenialist and
Statactivist Representational Strategies in the Brazilian Media
| Edmery Tavares Barbosa, Yves Gendron, Silvia Pereira de Castro Casa Nova, Cadenza Academic Translations
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Ethics and numbers in the field of accounting, auditing, and
control
| Accounting Auditing Control
(2025/4 Volume 31)
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Pages 7 to 23| Ethics and numbers in the field of accounting, auditing, and
control
| Wafa Ben Khaled, Marion Brivot, Mouna Hazgui, Aziza Laguecir
Pages 25 to 38| Numbers as Thick Ethical Concepts
| Gazi Islam
Pages 39 to 86| Time Reckoned, Time Valorized: Ethical Issues Around the
Quantification of Consultants’ Work
| Sébastien Stenger, Alexis Laszczuk, Alaric Bourgoin, Cadenza Academic Translations
Pages 87 to 130| In Search of the Truth in Numbers: The Professionalism of Forensic
Accountants in the Judicial System
| Bertrand Malsch, Jérôme Bouchard, Nadia Smaili, Cadenza Academic Translations
Pages 131 to 176| A principlist perspective on the ethicality of performance
measurement systems
| Veronica Casarin, Bernard Leca, Stefan Linder, Andreea Moraru-Arfire
Pages 177 to 214| Performance indicators as regulators and generators of ethics in
public sector consulting
| Éléonore Brouard, Cadenza Academic Translations
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September 2025
| Accounting Auditing Control
(2025/3 Volume 31)
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Pages 5 to 7| Editorial: Accounting, Control, and Auditing Research in the Face
of Contemporary Global Challenges
| Sophie Audousset-Coulier, Claire Dambrin, Benjamin Dreveton, Géraldine Hottegindre Ferreyra
Pages 9 to 59| Strategic replacements of signing auditors following financial
reporting errors – The role of auditor experience
| Lisa Feil, Dennis Voeller
Pages 61 to 96| The Impact of Technological Changes in ERP and Vernacular
Accounting and Management Control Systems on the Career Paths of
Corporate Finance Professionals
| Marie Redon, Thuy Seran, Cadenza Academic Translations
Pages 99 to 141| Instrumentation processes of management control tools: An attempt
at categorization using the case of French public organizations
| Laurent Mériade, Cadenza Academic Translations
Pages 143 to 146| CCA/ACC 2024 Best article award – Startups adrift: Follow the North
star!
| Camille Gaudy
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June 2025
| Accounting Auditing Control
(2025/2 Volume 31)
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Pages 5 to 20| Epistemic Shock: Dismay and resistance
| Yves Gendron, Cadenza Academic Translations
Pages 21 to 78| Revisiting cost stickiness: A meta-analysis
| Simon Alcouffe, Jonathan Maurice, Sagar Mishra, Cadenza Academic Translations
Pages 81 to 150| Lobbying on accounting regulation: A literature review
| Loïc Belze, Marie-Claire Loison, Géraldine Hottegindre Ferreyra, Cédric Lesage, Cadenza Academic Translations
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March 2025
| Accounting Auditing Control
(2025/1 Volume 31)
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Pages 7 to 51| The practice turn in integrated reporting (IR) research: a
comprehensive review
| Sabrina Roszak, Raluca Sandu, Roland Königsgruber, Souhail Ramid
Pages 55 to 103| The co-construction of management control in a reforming
administration
| Benjamin Benoit, Cadenza Academic Translations, Adam Lozier, Matt Burden, Mark Mellor
Pages 105 to 160| Financial communication during the COVID-19 crisis: Impression
management?
| Grégoire Davrinche, Corinne Bessieux-Ollier, Guillaume Dumas
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December 2024
| Accounting Auditing Control
(2024/4 Volume 30)
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Pages 7 to 13| Innovation and accounting, auditing, and control: A reciprocal
dynamic of transformation
| Simon Alcouffe, Anne Jeny, Nicolas Mottis
Pages 15 to 48| A glimpse into the innovative landscape of the accounting
profession from the perspective of prospective accountants
| Simon Dermarkar, Mouna Hazgui, Lisa Baudot
Pages 53 to 98| Management control in the social and solidarity economy: A partner
in social innovation through day-to-day hybridization
| Fabienne Oriot, Nathalie Clavijo, Caecilia Drujon d’Astros
Pages 101 to 132| Of North Stars and Runways: Lessons for corporate management
accounting from startup performance measurement
| Sebastian D. Becker, Christoph Endenich
Pages 135 to 189| Accounting for carbon allowances: a conventionalist reading
| Etienne Clermont, Marie-Andrée Caron, Sophie Tessier, Anne Fortin
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September 2024
| Accounting Auditing Control
(2024/3 Volume 30)
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Pages 1 to 39| Women directors and CSR report assurance: An international
examination
| Ammar Ali Gull, Ammar Abid, Asad Ali Rind, Dildar Hussain
Pages 40 to 100| Toward a consciencism of accounting research on the African
continent: A review of the international literature
| Serge Agbodjo, Konan A. Seny Kan
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June 2024
| Accounting Auditing Control
(2024/2 Volume 30)
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Pages 1 to 55| Website-based promotion of sustainability assurance services: A
typology of service providers’ strategies
| Claire Gillet-Monjarret
Pages 56 to 103| Dividend policy and earnings quality: A curvilinear relationship
| Ghassen Allani, Yves Mard
Pages 104 to 146| What drives students to work in an audit firm at the end of their
graduate degree? A study of the determinants of French students’
first job intentions
| Ingrid Bellettre, Marie-Hélène Bihr, Nathalie Gonthier-Besacier, Sandrine Fine-Falcy
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March 2024
| Accounting Auditing Control
(2024/1 Volume 30)
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Pages 7 to 54| Questioning neutrality to move beyond the myth of the true and fair
view in accounting : A necessity to make
the accounting profession accountable
| Christophe Godowski, Emmanuelle Nègre, Marie-Anne Verdier
Pages 55 to 90| Intervention-research in AAC: A reflective analysis
| Laurent Cappelletti, Samia Khenniche
Pages 91 to 161| Changes in management control system packages during austerity:
Lessons from four longitudinal case studies
| Léonard Gourbier, Marcel Guenoun
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December 2023
| Accounting Auditing Control
(2023/4 Volume 29)
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Pages 7 to 17| For an overhaul of accounting practices and theories: Toward a
requirement for strong sustainability
| Gérald Naro, Alexandre Rambaud
Pages 19 to 56| The financialization of public policies: An examination of control
technologies in the Orpea scandal
| Benoît Gérard, Célia Lemaire
Pages 57 to 94| Tensions in quantification: Making gender equality count
| Marianne Strauch
Pages 95 to 130| Three readings of human capital in social accounting: Moving beyond
an ambiguous concept
| Clément Carn, Jean-Christophe Vuattoux
Pages 133 to 169| The role of accounting in the implementation of territorial
circular economy projects
| Chaymaa Rabih, Nicolas Antheaume
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September 2023
| Accounting Auditing Control
(2023/3 Volume 29)
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Pages 7 to 42| All Paths Lead to Rome
| Sophie Audousset-Coulier, Christine Naaman, Matthäus Tekathen
Pages 43 to 83| A dynamic analysis of management control systems in post-Soviet
companies
| Irina Paladi
Pages 85 to 129| Internal control and risk management: From compliance to strategy
| Jean-Noël Chauvey, Gérald Naro
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June 2023
| Accounting Auditing Control
(2023/2 Volume 29)
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Pages 7 to 47| The contribution of identity workspaces and initial accounting
education to the legitimization of management accounting: The case
of an arts-based seminar in a master’s degree
| Guillaume Flamand, Stéphane Jaumier
Pages 49 to 96| Loss of political connectivity and innovation: Evidence from
Chinese listed companies
| Chuan Zhang, Jie Liu
Pages 97 to 133| Start-Up Complementor Selection in a Large Company: A Case Study
| Carole Donada, Gwenaëlle Nogatchewsky
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March 2023
| Accounting Auditing Control
(2023/1 Volume 29)
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Pages 7 to 38| Rhizomic digitized surveillance, contradictions, and managerial
control practice: Insights from the Société Générale scandal
| Aziza Laguecir, Bernard Leca
Pages 39 to 79| The different ways output control has been appropriated at Pôle
emploi
| Patrick Gilbert, Emmanuelle Gurtner, Marion Soulerot
Pages 81 to 138| The auditing standard-setting process: State of the art and avenues
for future research
| Isabelle Fabioux
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Special Issue: The present and future of corporate reporting
| Accounting Auditing Control
(2022/4 Volume 28)
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Pages 7 to 20| Sustainability reporting: Some challenges from and for the European
Union
| Begoña Giner
Pages 21 to 50| Connectivity between financial and non-financial reporting: An
exploration through climate accounting
| Bastien David, Sophie Giordano-Spring
Pages 51 to 99| Readability of non-financial information provided by French
companies: The impact of integration and effects on the financial
markets
| Jennifer Boutant Lapeyre, Marc-Antoine Gatignol, Isabelle Martinez
Pages 101 to 141| Valuation and discount rates under IFRS: Does a size premium exist
on the French market?
| Arnaud Thauvron, Pierre Astolfi, Marc Desban
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Varia
| Accounting Auditing Control
(2022/3 Volume 28)
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Pages 7 to 38| The implementation process of a new accounting standard: The case
of IFRS 15
| Christophe Herriau, Gaëlle Lenormand, Lionel Touchais
Pages 39 to 79| The Consequences of Internal Transfer Pricing: A Practice
Perspective
| Yuewu Duan
Pages 81 to 121| An Accounting Firm With Alternative Organizational Practices? The
First Accounting Firm Founded as a Multi-Stakeholder Cooperative
| Pascale Château Terrisse, Charlène Arnaud
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Varia
| Accounting Auditing Control
(2022/2 Volume 28)
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Pages 7 to 53| Managerial perceptions toward regulatory control: A case study of
hospital accreditation
| Miguel Vega
Pages 55 to 81| An empirical examination of relative valuation of publicly listed
firms using French GAAP after IFRS adoption
| Cédric Poretti, Alain Schatt, Michel Magnan
Pages 83 to 128| Earnings management methods and CEO political affiliation
| Özgür Arslan-Ayaydin, James Thewissen, Wouter Torsin
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Varia
| Accounting Auditing Control
(2022/1 Volume 28)
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Pages 7 to 37| Local public accounting put to the test of toxic finance
| Edoardo Ferlazzo
Pages 39 to 84| Management Control Package parameterisation as a concealed strategy
to introduce an austerity institutional logic
| Léonard Gourbier, Sarah Serval, Arnaud Charlène
Pages 87 to 130| The stressors-performance relationship in accounting and auditing
firms: Is there eustress out there?
| Adrien Bernard Bonache
Pages 133 to 160| Impact of GHG Reporting Quality on Investors’ Valuations in a
Regulatory Context: The Case of SBF 120 Companies
| Emmanuelle Fromont, Thi Le Hoa Vo, Gulliver Lux
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Varia
| Accounting Auditing Control
(2021/3 Volume 27)
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Pages 7 to 40| When Management Control Shapes Interorganizational Relationships.
The Case of the Introduction of a Dashboard in the Health and
Social Care Sector
| Célia Lemaire
Pages 41 to 69| Spotlights and shadows in financial analysis: a history of the
making of one of its devices: the funds-flow statement
| Isabelle Chambost, Nicolas Praquin
Pages 71 to 100| Achieving organizational objectives that are not prioritized by
individuals: the role of Management Control Systems in attention
regulation processes
| Élodie Allain, Sophie Tessier
Pages 101 to 135| Getting to the root of the under-use of management systems: a
longitudinal study of a CRM software package
| Claire Dambrin, Bénédicte Grall
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Varia
| Accounting Auditing Control
(2021/2 Volume 27)
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Pages 7 to 39| The evolution of CFO career paths in light of the financialization
of organizations
| Marie Redon
Pages 41 to 73| Does Analyst Coverage Impede Long-Term Investments? Evidence from
Health and Safety Programs
| Alexandre Garel, Christophe Moussu, Steve Ohana, Arthur Petit-Romec
Pages 75 to 110| Auditors’ client commitment: a reason to stay when organizational
and professional commitment are low
| Christel Dubrulle, Patrick Valéau, Pascal Paillé
Pages 111 to 154| Procedural fairness of objective and subjective performance
evaluations: Exploring the combined effects of uncertainty and
trust
| Pascal Langevin, Carla Mendoza