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ISO 9001 International Standard on Quality Management Systems (QMS) is a control tool aimed at customer satisfaction and continual improvement through process management. Despite a substantial literature on ISO 9001 QMS, the consequences of operational employees' perceptions are not well understood. Using interviews and cognitive maps, this article examines determinants of perception of ISO 9001 and its effects on employees' attitudes. The study, which was carried out in four French firms, reveals a typology of perceptions of ISO 9001. The results show that operational workers have mostly positive perceptions of ISO 9001, resulting in positive attitudes in the workplace. The attitudes influenced by the standard contribute to organizational control. The study emphasizes the importance of top management in ISO 9001's adoption and perception.

As part of the exercise of their profession, auditors are confronted with situations involving ethical dilemmas. We wonder if training can influence the auditor's ethical reasoning and the perception of the dilemma. Therefore, we conducted an experiment to determine if an ethics course had an influence on auditor's ethical reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit its perceived intensity. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with codes of conduct, in favour of an action more consistent with the personal ethics of the auditor.

Use of the Business Model (BM) concept in the academic and professional literature has increased substantially in recent years. The concept is addressed at different levels in the literature, and this article analyses the extent to which the IFRS framework takes into account the BM concept in its broadest sense. An in-depth study of the full corpus of IFRS texts shows that BM components are only weakly reflected in these texts. The present article also discusses potential ways in which the BM concept could be included in the IFRS framework: either through the disclosure of additional information or by adopting methods of recognition based on the entity's BM.

Audit research often refers to regulatory developments to justify its scientific contribution. The French Financial Security Act (Loi de Sécurité Financière, LSF), SOX (Sarbanes-Oxley Act), and more recently the EC Green Paper on audit policy are, for example, among the research motivations found in academic articles. Although institutional and managerial contributions are regularly highlighted in such articles, the real impact of these studies on actual practice is rarely assessed. The present article analyzes the ways in which academic researchers have contributed to the development of the new European statutory audit framework. We perform our study by analyzing both direct and indirect impacts. We assess the direct impact by examining academic researchers' participation during the consultation stage of the regulatory process. The indirect impact is examined via quantitative and qualitative analyses of academic literature, in which we compare the research to the final rules adopted by the regulator. Our results show that academic contributions have had a limited effect on the development of the recent European audit reform.