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The Introduction Of The Anglo-American Audit Firms In France


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  • A. MIKOL
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    The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, among which the continued importance of a number of local audit firms. The French audit profession finds its roots in late nineteenth century company law that introduced an obligation for companies to release audited financial statements. The profession of commissaire aux comptes became regulated in its modern form in the 1960s. The paper tries to explain the growing impact of the international audit firms on the French profession, using a framework that relates to internationalisation strategies in service industries. It also demonstrates how local professionals and the French state reacted to these developments.

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    Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 06/392.

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    Length: 28 pages
    Date of creation: Jun 2006
    Date of revision:
    Handle: RePEc:rug:rugwps:06/392

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    Keywords: Auditing profession; history; internationalisation; service industries; Anglo-Saxon accounting firms; France;

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    13. Erin Anderson & Hubert Gatignon, 1986. "Modes of Foreign Entry: A Transaction Cost Analysis and Propositions," Journal of International Business Studies, Palgrave Macmillan, vol. 17(3), pages 1-26, September.
    14. Alain Mikol, 1993. "The evolution of auditing and the independent auditor in France," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 1-16.
    15. A L Calvet, 1981. "A Synthesis of Foreign Direct Investment Theories and Theories of the Multinational Firm," Journal of International Business Studies, Palgrave Macmillan, vol. 12(1), pages 43-59, March.
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    17. Peter J Buckley & Mark C Casson, 1998. "Analyzing Foreign Market Entry Strategies: Extending the Internalization Approach," Journal of International Business Studies, Palgrave Macmillan, vol. 29(3), pages 539-561, September.
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    Cited by:
    1. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une ├ętude exploratoire," Post-Print hal-00650569, HAL.
    2. Sana Sellami Saidi, 2009. "Usage Des Pratiques Socioculturelles Et Politico-Institutionnelles Par Les Associes Des Cabinets D'Audit Et D'Expertise Comptable : Antecedents Et Consequences," Post-Print halshs-00459402, HAL.


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