Advanced Search
MyIDEAS: Login

Etude exploratoire de la structuration du Co-commissariat aux comptes en France

Contents:

Author Info

  • Gilles David

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

  • Nadia Mhirsi

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

Registered author(s):

    Abstract

    Pourquoi le co-commissariat aux comptes perdure-t-il en France ? Des éléments de réponses à cette question peuvent être donnés en utilisant la théorie de la structuration de Giddens. Le point de départ est une légitimation théorique et réglementaire. En même temps, une forme de domination entre les cabinets semble persister. Elle conduit à interroger la signification du dispositif du point de vue même des auditeurs.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/64/75/93/PDF/David_Mhirsi.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00647593.

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00647593

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00647593/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Co-commissariat aux comptes ; théorie de structuration ; réglementation;

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
    2. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    4. Christine Noël & Sandrine Fremeaux & Sami Chenini, 2009. "L'Imitation, Moteur De La Réglementation Financière ? L'Exemple De L'Adoption Du Co-Commissariat Aux Comptes En Tunisie," Post-Print halshs-00458963, HAL.
    5. Stolowy, Hervé, 2005. "Nothing like the Enron affair could happen in France (!)," Les Cahiers de Recherche 815, HEC Paris.
    6. Charles Piot & Alain Schatt, 2010. "Comment Renforcer La Règlementation Sur L'Indépendance Des Auditeurs ? Quelques Leçons Tirées Du Marché Français," Post-Print hal-00481074, HAL.
    7. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    8. Charles Piot & Remi Janin, 2007. "External Auditors, Audit Committees and Earnings Management in France," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 429-454.
    9. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    10. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    11. Nahapiet, Janine, 1988. "The rhetoric and reality of an accounting change: A study of resource allocation," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 333-358, June.
    12. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    13. Rosenberg, David & Tomkins, Cyril & Day, Peter, 1982. "A work role perspective of accountants in local government service departments," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 123-137, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00647593. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.