25

Although the external auditor-s independence is usually described as an individual characteristic, it can actually be considered a collective construction on which the audit committee exerts influence. To explore this influence, the study relies on 24 interviews, analyzed from the theoretical perspective proposed by Crozier and Friedberg (1977). My analysis examines power games taking place between directors, external auditors, and the financial management. These power games could play a key role in the construction of the external auditor-s independence. More particularly, these games could create constraints, reassurance, and opportunities for external auditors in their “quest” for independence. The paper thus proposes an innovative view of the concept of independence: independence being at the confluence of numerous subjectivities interlinked in various power games.