Najoua Elommal-manita

@article{elommal-manita_1507,

title = {How Blockchain Innovation could affect the Audit Profession: A Qualitative Study},

author = {Najoua Elommal-Manita and Riadh Manita},

url = {https://www.cairn.info/revue-journal-of-innovation-economics-2022-1-page-37.htm},

year  = {2022},

date = {2022-01-01},

journal = {Journal of Innovation Economics},

volume = {37},

pages = {37-63},

abstract = {Blockchain is transforming not only the way of recording, processing and

storing financial transactions and information, but also the way audit firms

can practice their profession. The purpose of this article is to examine how

this technology will affect the audit profession. Based on a qualitative study

carried out on a sample of 17 auditors, this research shows that this technology

could affect audit firms at six key levels. Blockchain will allow an

auditor to (1) save time and improve the efficiency of their audit, (2) favor an

audit covering the whole population instead of an audit based on sampling

techniques, (3) focus the audit on testing controls rather than testing transactions,

(4) set up a continuous audit process, (5) play a more strategic audit

role and (6) develop new advisory services. The results underline the need

for the establishment of a clear and coherent legislative system and new audit

standards, allowing auditors to embed this technology and enhance audit

practices.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{manita_1053,

title = {The digital transformation of external audit and its impact on corporate governance},

author = {Riadh Manita and Najoua Elommal-Manita and Patricia Baudier and Lubica Hikkerova},

url = {https://www.sciencedirect.com/science/article/pii/S0040162518320225},

year  = {2020},

date = {2020-01-01},

journal = {Technological Forecasting And Social Change},

volume = {150},

pages = {119751},

abstract = {The literature demonstrates the growing interest of digitalization in organizations. The purpose of this paper is to study the influence of digitalization on audit's business and to understand how it can improve the role of audit as a governance mechanism. A qualitative approach was conducted by interviewing auditors from the five largest auditing firms in France. This paper demonstrates that digital technology is impacting at five key levels audit firms especially the audit role as a governance mechanism. Digitalization will improve the audit relevance (1) allowing audit firms to extend their offers by proposing new services (2). It will also improve the audit quality mainly by analysing all data's customer (3). Finally, with the digitalization a new auditor profile emerges (4), enabling the culture of innovation within audit firms (5). Thus, the firm governance will be improved but the managers ?discretionary power will be limited. This research highlights the importance of implementing digital strategies to provide regulators with the necessary modifications that need to occur for audit standards. It should enable Business School and universities to adapt their training programs according to the audit firms' expectations.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{elommal-manita_490,

title = {Measuring exchange norms and its impact on satisfaction in a B2C context},

author = {Najoua Elommal-Manita and Riadh Manita and Damien Chaney},

url = {https://journals.sagepub.com/doi/10.1177/1470785318760202},

year  = {2019},

date = {2019-05-01},

journal = {International Journal Of Market Research},

volume = {61},

number = {3},

pages = {302-319},

abstract = {This research investigates the relevance of exchange norms in a business-to-consumer context and studies the impact of both relational and discrete norms on customer satisfaction in services. As existing scales focus only on relational norms and are mostly limited to business-to-business contexts, Study 1 (n?=?164) proposes measurement scales for seven exchanges norms adapted to a business-to-consumer context: Reciprocity, The Linking norms, Creation and restraint of power, Role integrity, Solidarity, Flexibility, and Effectuation of consent. Study 2 (n?=?295) tests the influence on these norms on customer satisfaction. The article demonstrates that exchange norms as a whole positively affect customer satisfaction and, more specifically, that relational norms explain satisfaction better than discrete norms. The findings also show that, contrary to customer relationship proneness, relationship duration moderates the link between exchange norms and customer satisfaction.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{manita_694,

title = {Les déterminants d'accès aux fonctions de gouvernance dans les grands cabinets d'audit},

author = {Riadh Manita and Najoua Elommal-Manita and Michel Dalmas},

url = {www.cairn.info/revue-management-et-avenir-2018-7-page-15.htm?contenu=resume},

year  = {2018},

date = {2018-11-01},

journal = {Management & Avenir},

volume = {105},

pages = {15-34},

abstract = {This paper try to identify the determinants that have enabled partners of major audit firms in France to access the top management (TM). We made 19 semi-structured interviews with members of the governance bodies of Big four and Mazars. The results identified four key dimensions that can explain the access to TM functions of audit firms: individual success criteria, organizational success criteria, success criteria with the ecosystem and leadership success criteria.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{manita_857,

title = {Le processus d'acceptation client dans les grands cabinets d'audit : vers la proposition d'une grille de risques},

author = {Riadh Manita and Najoua Elommal-Manita},

url = {http://www.larsg.fr/produit/2018-5-293/#.XHgFDiBCeUk},

year  = {2018},

date = {2018-01-01},

journal = {La Revue des Sciences de Gestion},

volume = {5},

number = {293},

pages = {49-59},

abstract = {L'objectif de ce papier est de développer une grille des risques effectivement pris en compte par les cabinets d'audit dans leur processus de décision relatif à l'acceptation d'un nouveau client. En s'appuyant sur une étude documentaire (normes professionnelles, rapports de transparence, etc.) et une étude qualitative réalisée avec un échantillon de 20 auditeurs appartenant aux 5 plus grands cabinets en France, nous avons pu développer une grille composée de 25 principaux risques que les grands cabinets prennent en considération dans leur processus de décision d'acceptation client. Ces risques sont classés selon qu'ils sont liés au client (risque client), mais aussi à la relation cabinet d'audit avec le client (risque cabinet). Les résultats ont permis aussi de décrire le processus d'acceptation client généralement mis en ?uvre par les cabinets d'audit.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{elommal-manita_34,

title = {Vers une évaluation de la relation banque - clients : une étude des normes de Macneil dans le contexte B to C},

author = {Najoua Elommal-Manita and Riadh Manita},

url = {https://www.cairn.info/revue-gestion-2000-2016-5-page-233.htm},

year  = {2016},

date = {2016-11-01},

journal = {Gestion 2000},

volume = {33},

number = {5-6},

pages = {p233-p258},

abstract = {The Macneil's Norms (1980) were used by several researchers in marketing to arrest better the relation of exchange. Several scales of norms measure were proposed, but only in the B to B context. The objective of this paper is to develop measurement scales of the Macneil's norms in the B to C context. A methodology inspired by works of Churchill (1979), and associating qualitative and quantitative studies was implemented. We so developed measurement scales for 3 transactional norms and 5 relational norms.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{manita_326,

title = {Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014},

author = {Riadh Manita and Najoua Elommal-Manita},

url = {https://www.cairn.info/revue-gestion-2000-2015-3-page-17.htm},

year  = {2015},

date = {2015-05-01},

journal = {Gestion 2000},

volume = {32},

number = {3},

pages = {17-41},

abstract = {The PCAOB was created in the US to supervise the audit profession. When it's necessary, the PCAOB can eventually sanction a firm and/or its collaborators. The objective of this research is to identify and to understand the deficiencies leading to PCAOB sanctions and to verify if the nature of these deficiencies is related to the size of the inspected audit firms. Based on PCAOB disciplinary reports published between 2005 and March 2014, we identified 18 deficiencies, which are more related to the competence (83%) rather than independence (17%). Deficiencies affecting audit quality are essentially related to audit engagements, US GAAP, internal organization and independence. These deficiencies are more frequent in the non BIG firms (less than 100 firm listed) but they do not seem linked to the size of audit firms. Finally the BIG firms are sanctioned less than non BIG firms.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}