{"id":11286,"date":"2026-01-12T11:11:19","date_gmt":"2026-01-12T21:11:19","guid":{"rendered":"https:\/\/recherche.upf.pf\/?post_type=evenement&#038;p=11286"},"modified":"2026-01-12T11:11:22","modified_gmt":"2026-01-12T21:11:22","slug":"des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational","status":"publish","type":"evenement","link":"https:\/\/recherche.upf.pf\/en\/evenement\/des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational\/","title":{"rendered":"Des cabinets au c\u0153ur de la r\u00e9gulation : gouvernance interne et pouvoir r\u00e9gulateur des Big Four dans l&#8217;ordre comptable transnational"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/recherche.upf.pf\/fr\/wp-json\/wp\/v2\/evenement\/11286\" class=\"qtranxs-available-language-link qtranxs-available-language-link-fr\" title=\"Fran\u00e7ais\">Fran\u00e7ais<\/a>.<\/p><p>L\u2019HDR d\u2019Herv\u00e9 Kohler met en lumi\u00e8re un acteur central de la r\u00e9gulation comptable internationale : les grands cabinets d\u2019audit (Big Four).<\/p>\n\n\n\n<p>\u00c0 partir de plusieurs ann\u00e9es d\u2019enqu\u00eates de terrain ce travail montre comment ces cabinets influencent, bien au-del\u00e0 de l\u2019audit, la fabrication des normes comptables, leur interpr\u00e9tation quotidienne et leur contr\u00f4le \u00e0 l\u2019\u00e9chelle transnationale.<\/p>\n\n\n\n<p><br>L\u2019\u00e9tude propose une lecture int\u00e9gr\u00e9e et multiniveau de cette r\u00e9gulation, en articulant gouvernance interne des Big Four, dynamiques sectorielles et d\u00e9bats internationaux autour des normes IFRS.<\/p>\n\n\n\n<p>Elle r\u00e9v\u00e8le comment ces organisations contribuent \u00e0 structurer les r\u00e8gles du jeu comptable mondial \u2014 parfois de mani\u00e8re discr\u00e8te, mais toujours d\u00e9cisive.<\/p>\n\n\n\n<p><strong>Composition du jury<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Monsieur Damien MOUREY<\/strong>, Professeur des Universit\u00e9s, Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise, France, (Garant)<\/li>\n\n\n\n<li><strong>Madame Evelyne LANDE<\/strong>, Professeur des Universit\u00e9s, IAE de Poitiers, France,\u00a0<\/li>\n\n\n\n<li><strong>Monsieur Lionel TOUCHAIS<\/strong>, Professeur des Universit\u00e9s, IAE de Rennes, France,\u00a0<\/li>\n\n\n\n<li><strong>Monsieur Philippe TOURON<\/strong>, Professeur des Universit\u00e9s, Paris 1 Panth\u00e9on Sorbonne, France,<\/li>\n\n\n\n<li><strong>Madame Anna SAMSONOVA-TADDEI<\/strong>, Professeure titulaire, HEC Montr\u00e9al, Canada.\u00a0<\/li>\n<\/ul>","protected":false},"author":253,"featured_media":11287,"template":"","coauthors":[499],"class_list":["post-11286","evenement","type-evenement","status-publish","has-post-thumbnail","hentry","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Des cabinets au c\u0153ur de la r\u00e9gulation : gouvernance interne et pouvoir r\u00e9gulateur des Big Four dans l&#039;ordre comptable transnational &#8226; Recherche UPF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/recherche.upf.pf\/en\/evenement\/des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des cabinets au c\u0153ur de la r\u00e9gulation : gouvernance interne et pouvoir r\u00e9gulateur des Big Four dans l&#039;ordre comptable transnational &#8226; Recherche UPF\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Fran\u00e7ais. L\u2019HDR d\u2019Herv\u00e9 Kohler met en lumi\u00e8re un acteur central de la r\u00e9gulation comptable internationale : les grands cabinets d\u2019audit (Big Four). \u00c0 partir de plusieurs ann\u00e9es d\u2019enqu\u00eates de terrain ce travail montre comment ces cabinets influencent, bien au-del\u00e0 de l\u2019audit, la fabrication des normes comptables, leur interpr\u00e9tation&hellip; Continue reading Des cabinets au c\u0153ur de la r\u00e9gulation : gouvernance interne et pouvoir r\u00e9gulateur des Big Four dans l&#8217;ordre comptable transnational\" \/>\n<meta property=\"og:url\" content=\"https:\/\/recherche.upf.pf\/evenement\/des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational\/\" \/>\n<meta property=\"og:site_name\" content=\"Recherche UPF\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/univpf\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-12T21:11:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/recherche.upf.pf\/wp-content\/uploads\/2026\/01\/Herve-Kohler-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@univpf\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Alice Enjalbal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/recherche.upf.pf\\\/evenement\\\/des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational\\\/\",\"url\":\"https:\\\/\\\/recherche.upf.pf\\\/evenement\\\/des-cabinets-au-coeur-de-la-regulation-gouvernance-interne-et-pouvoir-regulateur-des-big-four-dans-lordre-comptable-transnational\\\/\",\"name\":\"Des cabinets au c\u0153ur de la r\u00e9gulation : gouvernance interne et pouvoir r\u00e9gulateur des Big Four dans l'ordre comptable transnational &#8226; 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