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Dynamique au sein de la sphère normative de l’audit en France (2001-2020)

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  • Isabelle Fabioux

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

This paper deals with auditing standard setters in France, in a longitudinal perspective. We combined the sociological and historical approaches of neo-institutional theory and offer a dynamic analysis of the evolution of the actors involved and their attributions. With an interpretative approach, the paper is based on a study involving 24 interviews, a participant immersion and a document review for the 2001-2020 period. It highlights three phases during which the balance of power evolves according to isomorphic mechanisms.

Suggested Citation

  • Isabelle Fabioux, 2021. "Dynamique au sein de la sphère normative de l’audit en France (2001-2020)," Post-Print hal-03361493, HAL.
    • Handle: RePEc:hal:journl:hal-03361493
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361493
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    References listed on IDEAS

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    1. Jean Bédard & C. Richard Baker & Christian Prat dit Hauret, 2002. "La réglementation de l'audit : une comparaison entre le Canada, les États-Unis et la France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 139-168.
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    6. Jean Bédard & C. Richard Baker & Christian Prat dit Hauret, 2002. "La réglementation de l'audit : une comparaison entre le Canada, les États-Unis et la France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 139-168.
    7. C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 763-786.
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    11. C. Richard Baker & Jean Bédard & Christian Prat dit Hauret, 2014. "The regulation of statutory auditing: an institutional theory approach," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(5), pages 371-394, May.
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    Full references (including those not matched with items on IDEAS)

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    Keywords

    normalisation de l'audit; néoinstitutionnalisme; régulation; H3C; profession de l'audit auditing standard-setting; new institutionalism; regulation; audit profession;
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