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Les déterminants d’accès aux fonctions de gouvernance dans les grands cabinets d’audit

This article attempts to identify the determinants that allowed partners of large audit firms (GCA) in France to access the Top management (TM). We conducted 19 semi-structured interviews with members of the GCA governance bodies. Four key dimensions explaining each access to TM audit firms have been identified: the criteria of success of the individual, organizational, vis-å-vis stakeholders and leadership. [googletranslate_en]