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

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  • Gilles David

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

  • Nadia Mhirsi

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

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    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.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00596547.

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    Date of creation: 10 May 2011
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    Publication status: Published - Presented, 10ème Conférence Internationale de Gouvernance - Montréal, 2011, Montréal, Canada
    Handle: RePEc:hal:journl:halshs-00596547

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00596547/en/
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    Keywords: Co-commissariat aux comptes; théorie de structuration; réglementation;

    This paper has been announced in the following NEP Reports:

    References

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    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. Charles Piot & Alain Schatt, 2010. "Comment Renforcer La Règlementation Sur L'Indépendance Des Auditeurs ? Quelques Leçons Tirées Du Marché Français," Post-Print, HAL hal-00481074, HAL.
    3. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    4. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 14(2), pages 405-415.
    5. 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.
    6. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    7. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    8. 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.
    9. 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.
    10. Charles Piot & Remi Janin, 2007. "External Auditors, Audit Committees and Earnings Management in France," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 16(2), pages 429-454.
    11. 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.
    12. 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.
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