The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?

Author:

Brivot MarionORCID,Roussy Mélanie,Gendron Yves

Funder

Government of Canada’s Social Sciences and Humanities Research Council

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Reference50 articles.

1. Abdolmohammadi, M., D’Onza, G., & Sarens, G. (2016). Benchmarking Internal Audit Maturity - A High-Level Look at Audit Planning and Processes Worldwide. A CBOK (2015) Report. Orlando, USA: The Institute of internal auditors research foundation (IIARF).

2. Beaud, S., & Weber, F. (1997). Guide de l’enquête de terrain. Produire et analyser des données ethnographiques. Paris: La Découverte.

3. Boisvert, Y. (2018). L’analyse des risques éthiques: Une recherche exploratoire dans le domaine de la gouvernance municipale. Canadian Journal of Political Science/revue Canadienne De Science Politique, 51(2), 305–334.

4. Brivot, M. (2022). Anxiété et attitude des professionnels face aux risques: Le cas des conflits normes-valeurs en comptabilité. Master’s thesis in philosophy. Université Laval.

5. Brivot, M., Gendron, Y., & Guénin, H. (2017). Reinventing organizational control: Meaning contest surrounding reputational risk controllability in the social media arena. Accounting, Auditing & Accountability Journal, 30(4), 795–820.

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