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            <title xml:lang="fr">Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique</title>
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                <title xml:lang="fr">Les dimensions de la performance des cabinets d'audit légal selon les auditeurs - tentative d'explication théorique</title>
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                <term xml:lang="en">legal audit firm</term>
                <term xml:lang="en">institutionalization : legitimating process</term>
                <term xml:lang="en">"intensive culture" environment</term>
                <term xml:lang="fr">performance</term>
                <term xml:lang="fr">cabinets d'audit légal</term>
                <term xml:lang="fr">institutionnalisation : légitimation</term>
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              <p>The audit firm is an intellectual professional service firm who must answer to the expectations of various users of financial information; especially it has to guarantee the accounts' sincerity, in respecting ethical and professional rules. The performance of an audit firm is difficultly measurable; it cannot be measured only by financial indicators but must integrate other dimensions, in which the audit quality. According to the importance given to different performance dimensions, we can classify audit firms in several types (Vu, 2008). The object of this paper is to explain the institutionalization and the legitimating process of performance dimensions in audit firms by institutional theory in an "intensive culture" environment.</p>
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              <p>Le cabinet d'audit légal est une entreprise de service professionnel intellectuel qui doit répondre aux attentes diverses des utilisateurs des informations financières, particulièrement il doit garantir la sincérité des comptes, tout en respectant les règles déontologiques et professionnelles. La performance des cabinets est difficilement mesurable, elle ne peut être mesurée seulement par des indicateurs financiers, elle doit intégrer d'autres dimensions, dont la qualité de l'audit. Selon l'importance accordée aux différentes dimensions de performance, on peut procéder à une typologie des cabinets d'audit légal (Vu, 2008). L'objet de cette recherche est d'expliquer le processus de la légitimation et de l'institutionnalisation des dimensions de la performance des cabinets par la théorie institutionnelle dans un environnement " à culture intense ".</p>
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