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Reassembling audit around the jurisdiction of comfort : how to design and conduct performative experiments

Abstract : 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. In spite of limits, this research may contribute to, and open new perspectives for, practice and theory in three different fields. In audit, it indicates a new way to think of auditability, beyond reference to external benchmarks. In accounting research, it offers a step-by-step process to bestow experimental validity to theoretical results. In the science studies, it delivers fresh data and perspectives to rethink the management sciences. Eventually, this thesis might indicate a not too hurtful way out of the very idea of modernity.
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Submitted on : Monday, June 18, 2018 - 11:13:05 AM
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  • HAL Id : tel-01817645, version 1



Francois-Rene Lherm. Reassembling audit around the jurisdiction of comfort : how to design and conduct performative experiments. Business administration. Université Panthéon-Sorbonne - Paris I, 2016. English. ⟨NNT : 2016PA01E072⟩. ⟨tel-01817645⟩



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