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Oriane Couchoux

Sprott School of Business at Carleton University

1125 Colonel By Drive

Ottawa, Ontario K1S SB6

Canada

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

1.

Struggles Over Auditors’ Socialization: The Disruption of the Audit Heterotopia

Posted: 10 Nov 2023
Oriane Couchoux, Laurence Daoust and Bertrand Malsch
Sprott School of Business at Carleton University, HEC Montreal and Queen's University - School of Business

Abstract:

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Audit, auditor, heterotopia, learning, professional service firms, socialization

2.

How Firms’ Quality Experts Shape CPAB Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies

Contemporary Accounting Research, Forthcoming
Posted: 29 Nov 2021
Oriane Couchoux and Bertrand Malsch
Sprott School of Business at Carleton University and Queen's University - School of Business

Abstract:

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audit regulation, brokering strategies, CPAB, independent inspections, institutional ambidexterity, intraprofessional conflict

3.

How firms' quality experts shape CPAB inspections and their outcomes: An analysis of intra-professional conflicts, third-party influences, and relational strategies

Posted: 10 Jan 2019 Last Revised: 09 Nov 2021
Oriane Couchoux and Bertrand Malsch
Sprott School of Business at Carleton University and Queen's University - School of Business

Abstract:

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Audit Regulation, Brokering strategies, CPAB inspection, Institutional ambidexterity, Intra-professional conflict