A. , R. Accountancy, and M. , Risk: a Model Approach, pp.120-122, 1989.

A. , C. W. Deitrick, and J. W. , Auditor's Perceptions on Time Budget Pressures and Premature Sign-offs: A Replication and Extension, Auditing : A Journal of Practice & Theory, vol.1, issue.2, pp.54-68, 1982.

A. , F. Grey, C. Robson, and K. , Helping them to forget.: The organizational embedding of gender relations in public audit firms, Accounting, Organizations and Society, vol.30, issue.5, pp.469-490, 2005.

A. , C. De, A. , and C. , Savoir pour agir : surmonter les obstacles à l'apprentissage organisationnel Knowledge for Action : A Guide to Overcoming Barriers to Organizational Change, 1993.

A. Andersen, . Co, D. &. Lybrand, E. &. Touche, . Young et al., The liability crisis in the United States: Impact on the accounting profession, 1992.

A. , A. H. Ashton, and R. H. , Sequential belief revision in auditing, The Accounting Review, vol.63, pp.623-641, 1988.

A. , P. G. Locke, E. A. Smith, and K. G. , The paradox of success: An archival and a laboratory study of strategic persistence following radical environmental change, Academy of Management Journal, vol.43, pp.837-854, 2000.

B. , M. Cooper, D. J. Jamal, and K. , Globalization and the coordinating of work in multi-national audits, Accounting, Organizations and Society, vol.30, issue.1, pp.1-24, 2005.

M. H. Bazerman and K. P. Morgan, The impossibility of auditor independence, Sloan Management Review, vol.38, issue.4, pp.89-94, 1997.

J. C. Bedard, An Archival Investigation of Audit Program Planning, Auditing: A Journal of Practice & Theory, vol.9, issue.1, pp.57-71, 1989.

J. C. Bedard, Expertise in auditing: Myth or reality?, Accounting, Organizations and Society, vol.14, issue.1-2, pp.113-131, 1989.
DOI : 10.1016/0361-3682(89)90037-8

J. C. Bedard and A. M. Wright, The Functionality of Decision Heuristics: Reliance on Prior Audit Adjustments in Evidential, Behavioral Research in Accounting, vol.6, pp.62-87, 1994.

J. C. Bedard, S. F. Biggs, and J. J. Maroney, Sources of Process Gain and Loss from Group Interaction in Performance of Analytical Procedures, Behavioral Research in Accounting, vol.10, pp.207-233, 1998.

J. C. Bedard, J. J. Maroney, N. B. Hitzig, and J. M. Klein, When are Two Auditors Better Than One? Group Decision Making in Auditing, CPA Journal, vol.70, issue.2, pp.56-57, 2000.

S. F. Biggs and T. J. Mock, An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions, Journal of Accounting Research, vol.21, issue.1, pp.234-255, 1983.
DOI : 10.2307/2490945

S. F. Biggs and J. J. Wild, A note on the practice of analytical review, Auditing: A Journal of Practice & Theory, vol.3, issue.2, pp.68-79, 1984.

B. , F. Milkau, and B. , De la manivelle à l'écran; l'évolution de l'expérience sensible des ouvriers lors des changements technologiques, Editions Eyrolles, coll, 1998.

S. E. Bonner, Experience effects in auditing: The role of task-specific knowledge, The Accounting Review, issue.65, pp.72-92, 1990.

S. E. Bonner and B. L. Lewis, Determinants of Auditor Expertise, Journal of Accounting Research, vol.28, pp.1-20, 1990.
DOI : 10.2307/2491243

P. Booth, N. Cocks, C. In, D. J. Hopper, and T. M. , Power and the Study of the Accounting Profession, Critical Accounts, 1989.
DOI : 10.1007/978-1-349-09786-9_19

B. , J. L. Campbell, and T. L. , The Effects of Information Order and Hypothesis-Testing Strategies on Auditors' Judgments, Accounting, Organizations and Society, vol.14, issue.56, pp.471-480, 1989.

C. , B. Dirsmith, and M. , Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective, Accounting, Organizations and Society, vol.18, issue.1, pp.41-64, 1993.

C. , J. Mikol, and A. , « Vingt ans d'audit : de la révision des comptes aux activités multiservices, pp.107-121, 1999.

C. , P. Cazamian, P. Hubault, F. Noulin, and M. , « Le travail autonome Opérativité et scientificité Principes de l'intervention ergonomique, Traité d'ergonomie, Octarès Editions, pp.41-63, 1996.

C. , Y. Cazamian, P. Hubault, F. Noulin, and M. , « L'activité, le sens et l'analyse de travail, Traité d'ergonomie, Octarès Editions, pp.275-288, 1996.

C. , Y. In, F. , P. Ergonomie, P. Paris et al., « Travail et sens du travail, Entretiens en autoconfrontation croisée : une méthode en clinique de l'activité, pp.146-117, 2001.

C. , B. Simon, Y. Joffre, and P. , « Qu'est-ce que la comptabilité ?, Encyclopédie de gestion, pp.2715-2731, 1997.

C. , B. Pdf, C. , and B. , « Les affaires sont bonnes, pédagogiquement? », APDC, disponible à l'adresse http://www.apdc-france.com/fichier/bulletin/49 « Les « affaires » et la mise en application des normes internationales, des défis et des opportunités pour l'enseignement de la comptabilité », actes des journées pédagogiques de l'AFC, 22 septembre, disponible à l'adresse suivante, p.232, 2005.

C. , K. M. Killough, and L. N. , An Empirical Examination of Stress in Public Accounting, Accounting, Organizations and Society, vol.17, issue.6, pp.535-547, 1992.

C. , C. Taylor, and P. , From taylorism to Ms Taylor: the transformation of the accounting craft, Accounting, Organizations and Society, vol.25, pp.555-578, 2000.

C. , D. Magnan, M. Morard, and B. , The Auditor's Consideration of the Going Concern Assumption : A Diagnostic Model, Journal of Accounting, Auditing and Finance, issue.2, 1995.

C. , J. Mitchell, A. Sikka, P. Willmott, and H. , Auditors: Holding the public to ransom. Association for Accountancy and Business Affairs, 1998.

C. , M. A. Dirsmith, M. W. Heian, J. B. Samuel, and S. , The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms, Administrative Science Quarterly, vol.43, issue.2, pp.293-327, 1998.

C. , E. Turley, and S. , The business risk audit ? A longitudinal case study of an audit engagement, Accounting, Organizations and Society, vol.32, issue.45, pp.439-461, 2007.

C. , B. E. Loebbecke, and J. K. , Analytical Approaches to Audit Risk : A Survey and Analysis, Auditing: A Journal of Practice and Theory, vol.3, issue.1, pp.23-41, 1983.

C. , B. E. Loebbecke, and J. K. , Comparison of Audit Methodologies of Large Accounting Firms, Studies in Accounting Research, issue.26, 1986.

C. , B. E. Ahlawat, and S. S. , Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation, Auditing: A Journal of Practice & Theory, vol.15, issue.2, pp.110-122, 1996.

D. , J. S. Solomon, and I. , Experience, Expertise, and Expert-Performance Research in Public Accounting, Journal of Accounting Litterature, vol.8, pp.150-164, 1989.

D. Angelo and L. E. , Auditor Independence, 'Low Balling', and Disclosure Regulation, Journal of Accounting & Economics, pp.113-127, 1981.

D. , C. ». Paris, D. , and A. , Le facteur humain, PUF, coll. « Que sais-je ?, Propos de O.L. Barenton, Confiseur, Éditions d'Organisation, 2003.

D. , M. W. Haskins, and M. E. , Inherent Risk Assessment and Audit Firm Technology: A Contrast in World Theories, Accounting, Organizations and Society, vol.16, issue.1, pp.61-90, 1991.

D. , R. Reimers, J. L. Wheeler, and S. , An Empirical Study of Belief-Based and Probability-Based Specification of Audit Risk, Auditing: A Journal of Practice & Theory, pp.12-28, 1996.

D. , S. K. Srivastava, and R. P. , Aggregation of evidence in auditing: A likelihood perspective, Auditing: A Journal of Practice & Theory, vol.12, pp.137-160, 1993.

E. , A. Knechel, W. Wallage, and P. , Application of the Business Risk Audit Model: A Field Study, Accounting Horizons, vol.15, issue.3, pp.193-207, 2001.

F. , T. A. Rittenberg, L. E. Trompeter, and G. M. , An investigation of the impact of economic and organizational factors on auditor independence, Auditing: A Journal of Practice & Theory, vol.7, issue.1, pp.1-14, 1987.

F. Von-) and H. , « La construction d'une réalité, WATZLAWICK, P. (dir.), L'invention de la réalité. Contributions au constructivisme, Éditions du Seuil, 1988.

G. , Y. Bédard, and J. , Academic auditing research: an exploratory investigation into its usefulness, Critical Perspectives on Accounting, vol.12, issue.3, pp.339-368, 2001.

G. , F. Fiol, and M. , « Faire face aux situations complexes ? La blessure narcissique des managers, MOINGEON, B. (dir.), Peut-on former les dirigeants ? L'apport de la recherche, L'Harmattan, 2003.

G. , M. Jamal, and K. , Problem-centred research and knowledge-based theory in the professional accounting setting, Accounting, Organizations and Society, vol.18, issue.5, pp.451-466, 1993.

G. and B. G. Strauss-a, The Discovery of Grounded Theory: Strategies for, Qualitative Research, 1967.

G. , L. E. Damens, J. Van-ness, and G. , Developing risk advisor: An expert system for risk identification, Auditing: A Journal of Practice & Theory, vol.10, issue.1, pp.69-96, 1991.

H. , R. M. Strawser, J. R. Tang, and K. , Establishing investigation thresholds for preliminary analytical procedures, Auditing: A Journal of Practice & Theory, vol.9, issue.3, pp.115-133, 1990.

H. , E. S. Chomsky, and N. , Manufacturing consent: The political economy of the mass media, Pantheon Books, 1988.

H. , F. Bourgeois, and F. , « La relation de service : une convocation nouvelle pour l'ergonomie ?, HUBAULT, F. (dir.), La relation de service, opportunités et questions pour l'ergonomie, pp.5-31, 2001.

H. , F. Bourgeois, and F. , « Disputes sur l'ergonomie de la tâche et de l'activité », Activités, pp.34-53, 2005.

H. , F. Noulin, M. Rabit, M. Cazamian, P. Hubault et al., « L'analyse du travail en ergonomie, Traité d'ergonomie, Octarès Editions, pp.289-309, 1996.

H. , C. Moizer, and P. , From techniques to ideologies: An alternative perspective on the audit function, Critical Perspectives on Accounting, vol.1, issue.3, pp.217-238, 1990.

H. , C. Moizer, P. Turley, and S. , The audit expectations gap ? Plus ça change, plus c'est la même chose, Critical Perspectives on Accounting, vol.3, issue.2, pp.137-161, 1992.

H. , H. F. Jacobs, F. A. Patterson, D. M. Park, and M. , An Integrative Model of Risk Management in Auditing, American Business Review, vol.18, issue.2, pp.113-122, 2000.

I. , Z. Trotman, and K. T. , The Impact of the Review Process in Hypothesis Generation Tasks, Accounting, Organizations and Society, vol.20, issue.5, pp.345-357, 1995.

J. , P. E. , J. , K. Berryman, and R. , Audit Judgment Research, Accounting, Organizations and Society, vol.14, issue.12, pp.83-99, 1989.

K. , T. Margheim, and L. , The effect of audit billing arrangement on underreporting of time and audit quality reduction acts, Advances in Accounting, vol.5, pp.221-233, 1987.

K. , T. Margheim, and L. , The impact of time budget pressure, personality and leadership variables on dysfunctional auditor behavior, Auditing: A Journal of Practice and Theory, vol.9, issue.1, pp.21-41, 1990.

K. , J. W. Uecker, and W. C. , Mitigating the consequences of anchoring in auditor judgments, The Accounting Review, vol.57, pp.55-69, 1982.

K. , H. C. Tan, and S. S. , A Neutral Network Approach to the Prediction of Going Concern Status, Accounting and Business Research, vol.3, 1999.

L. Guillant and L. , Quelle psychiatrie pour notre temps ?, 1984.

L. , R. Trotman, and K. T. , Audit Review as a Control for Biaised Recall of Evidence in Decision Making, Accounting, Organizations and Society, vol.18, issue.6, pp.425-450, 1993.

L. , R. Tan, and H. T. , Modeling the Determinants of Audit Expertise, Accounting, Organizations and Society, vol.19, issue.8, pp.701-716, 1994.

L. S. Mcdaniel, The Effects of Time Pressure and Audit Program Structure on Audit Performance, Journal of Accounting Research, vol.28, issue.2, pp.267-285, 1990.
DOI : 10.2307/2491150

C. J. Mcnair, Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior, Accounting, Organizations and Society, vol.16, issue.7, pp.635-653, 1991.
DOI : 10.1016/0361-3682(91)90017-9

M. , B. Cazamian, P. Hubault, F. Et, N. et al., « La régulation du processus d'action de travail, Traité d'ergonomie, Octarès Editions, pp.637-662, 1996.

M. , E. M. Tucker, and R. R. , Fraud Detection: A Theoretical Foundation, The Accounting Review, vol.67, issue.4, 1992.

M. , R. K. Sharaf, and H. A. , The Philosophy of Auditing, 1961.

M. R. and D. J. Schoorman-f, An integrative model of organizational trust, Academy of Management Review, vol.20, issue.3, pp.709-734, 1995.

M. , J. W. Tubbs, R. M. Of, M. , J. Rowan et al., Recency effects in belief revision: The impact of audit experience and the review process Institutionalised Organizations: Formal Structures as Myth and Ceremony, Auditing: A Journal American Journal of Sociology, vol.83, issue.2, pp.340-363, 1977.

M. , M. B. Huberman, and A. M. , Qualitative data analysis: An expanded sourcebook, 1994.

M. Beyer and F. , « Le secret des services », in HUBAULT, F. (dir.), La relation de service, opportunités et questions pour l'ergonomie, pp.53-64, 2001.

M. , T. J. Turner, and J. L. , Internal Accounting Control Evaluation and Auditor Judgment, Auditing Research Monograph, issue.3, 1981.

M. , T. J. Wright, and A. M. , Evaluating the effectiveness of audit procedures, Auditing: A Journal of Practice & Theory, vol.2, issue.1, pp.33-44, 1982.

M. , C. L. Plumlee, and R. D. , Auditors' Confidence in Recognition of Audit Evidence, The Accounting Review, vol.64, issue.4, pp.653-666, 1989.

O. , D. T. Pierce, and B. J. , The control problem in public accounting firms: an empirical study of the impact of leadership style, Accounting, Organization and Society, vol.20, issue.5, pp.405-420, 1995.

O. , D. T. Pierce, and B. J. , Auditor time budget pressure: consequences and antecedents, Accounting, Auditing and Accountability Journal, vol.9, issue.1, pp.31-58, 1996.

O. , D. T. Pierce, and B. J. , The operation of control systems in large auditing firms, Auditing: A Journal of Practice and Theory, vol.15, issue.2, pp.65-84, 1996.

P. B. Carlile and P. , Audit the taxpayer, not the return: Tax auditing as an expression game, Accounting, Organizations and Society, vol.21, issue.23, pp.269-287, 1996.

P. , J. M. Lewis, B. L. Vasant, and D. , Assessing Inherent Risk During Audit Planning: The Development of a Knowledge Based Model, Accounting, Organizations and Society, vol.14, issue.4, pp.359-378, 1989.

P. , L. A. Gabhart, and D. R. , Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence, Contemporary Accounting Research, pp.227-251, 1990.

P. , L. A. Wendell, and J. P. , Judgmental Versus Random Sampling in Auditing: An Experimental Investigation, Auditing: A Journal of Practice & Theory, pp.17-34, 1995.

P. Dit-hauret and C. , L'indépendance du commissaire aux comptes : cadre conceptuel et analyse empirique, Thèse de doctorat, 2000.

R. , P. M. Schultz-jr, and J. , The Effect of Fraud Signals, Evidence Order and Group Assisted Counsel on Independent Auditor Judgment, Behavioral Research in Accounting, vol.5, pp.124-144, 1993.

R. , C. Reix, and R. , « Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes, pp.151-174, 2002.

R. , K. Cooper, D. J. In, C. , D. J. Hopper et al., Understanding the Development of the Accountancy Profession in the United Kingdom, Critical Accounts, 1989.

R. , J. Rubin, and I. S. , Qualitative interviewing: The art of hearing data, 1995.

S. , P. Willmott, H. C. Lowe, and E. A. , Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the U.K. Accountancy Profession, Accounting, Auditing and Accountability Journal, vol.2, pp.47-71, 1989.

S. , W. Smith, and L. , A Theory of Audit Evidence Based on Audit Assertions, Comtemporary Accounting Research, vol.6, issue.2, pp.407-426, 1990.

S. , A. In, C. , P. Hubault, F. Noulin et al., « La décision : production de possibles et d'impossibles, Traité d'Ergonomie, Octarès Editions, pp.573-636, 1996.

S. , R. P. Shafer, and G. R. , Belief-function formulas for audit risk, The Accounting Review, vol.67, pp.249-283, 1992.

S. , J. T. Roberts, and R. W. , Cognitive Moral Development and Auditor Independence, Accounting, Organizations and Society, vol.22, issue.34, pp.337-353, 1997.

T. , H. T. Libby, and R. , Tacit Managerial versus Technical Knowledge as Determinants of Audit Expertise in the Field, Journal of Accounting Research, vol.35, issue.1, pp.97-113, 1997.

T. , K. T. Yetton, and P. W. , The Effect of the Review Process on Auditor Judgments, Journal of Accounting Research, vol.23, issue.1, pp.360-369, 1985.

T. , K. T. Wright, and A. , Recency Effects: Task Complexity, Decision Mode, and Task-Specific Experience, Behavioral Research in Accounting, pp.175-193, 1996.

T. , R. M. Messier-jr, W. F. Knechel, and W. R. , Recency effects in the auditor's belief-revision process, The Accounting Review, vol.65, pp.452-460, 1990.

T. , A. Kahneman, and D. , Judgment Under Uncertainty : Heuristics and Biaises, Science, issue.185, pp.1124-1131, 1974.

A. Vega, « Les relations humaines dans le travail : approche ethnographique des infirmières hospitalières françaises ? La relation de service, opportunités et questions pour l'ergonomie, Octarès Editions, pp.111-120, 2001.

W. , W. S. Felix-jr, and W. L. , The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability, The Accounting Review, issue.59, pp.637-646, 1984.

W. , W. S. Felix-jr, and W. L. , The Auditor and Learning from Experience: Some Conjectures, Accounting, Organizations and Society, vol.9, issue.34, pp.383-408, 1984.

W. K. In, S. , B. Salancik, and G. , Enactment processes in Organizations, New Directions in Organizational Behavior, pp.267-300, 1997.