This article aims to replicate Aaker's research on the dimensions of brand personality. Our study relies on a convenience sample and deals with twelve brands purchased in a French context. By means of principal components and confirmatory factor analyses, Aaker's scale can be reduced in France to 33 items. Its structure is quite similar to the structure Aaker found in an American environment. IntroductionThe adventurous life of a cow-boy in the wilderness is a typical example of the image and the personality a brand like Marlboro seeks to forge, particularly through advertising. Surprisingly, although the study of personality is very old, almost no research was centered on the specific components of the personality associated with brands. Aaker's recent study ( 1997) is, in this respect, an exception and a major contribution.The possibility of extending this American study to the French context was explored. The following questions were thus addressed. Will the same number of factors indicated in Aaker's study be found in a French context? Do the French factors mean the same or on the contrary, do they have a different meaning?In order to answer these questions, this article is articulated around three complementary sections. In the first section, the literature on human personality and its transposition to brands are synthesized. After a description of the data collection procedure, the methodology used in this research, relying mainly on exploratory and confirmatory factor analyses is detailed in a second section. Finally, results are displayed and discussed in a third section, underlining the main theoretical as well as managerial contributions. In the conclusion, re-search limits are pointed out and relevant directions for future research are suggested.

This paper measures differences in the perception of audit quality between professionals, and attempts to categorise the professionals on the basis of their perceptions. We firstly perform a REBUS‐PLS analysis. We thus identify three groups of professionals with different audit quality perceptions. We then run chi‐square tests to evaluate differences in perception depending firstly on the professional's role in the audit process (auditor vs. preparer) and then by incorporating other variables connected with the individuals’ own characteristics. Contrary to existing research, our study reveals no significant differences in perception between auditors and preparers. In contrast, our study indicates that differences in audit quality perception can be explained in particular by the professionals' level of expertise and the existence of shared values among professionals. This study therefore demonstrates the need to look beyond the ‘role‐perception gap’ in order to understand differences in audit quality perception. It confirms the existence of an ‘epistemic community’ that explains the differences in audit quality perception.

Nations seek greater diffusion of entrepreneurial culture among students, yet discussions about the appropriate educational approaches continue to be marked by divergent opinions. To provide a better understanding of entrepreneurial intention formation among students, research is critical. This article, in keeping with this goal, investigates the entrepreneurial capacities and attitudes of students toward entrepreneurship, by identifying subgroups within a student population that is often regarded as homogeneous. Although literature on entrepreneurial intentions is abundant, more recent research calls for more empirical investigations that can outline the differences in entrepreneurial intentions among subgroups of student populations.

Résumé Cette étude analyse les critères d’influence de la qualité de l’audit sur la base d’un cadre théorique articulé autour de trois familles : la mission, l’équipe/le cabinet et la réglementation. L’objectif est d’évaluer la perception de 55 critères influençant la qualité de l’audit auprès de 131 préparateurs de l’information financière. Les résultats révèlent que les préparateurs prennent en considération l’ensemble des critères présentés en accordant une place significative à ceux liés à la mission et à la réglementation. Cette étude identifie également deux groupes de préparateurs aux perceptions différentes : ceux qui exercent dans des grandes sociétés basent leur perception sur un nombre limité d’indicateurs (essentiellement la taille du cabinet et le management de l’équipe d’audit) alors que ceux qui exercent dans de petites structures développent un schéma cognitif étendu intégrant toutes les dimensions de l’audit.