Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des vertus symboliques d'une règle contestée du gouvernement d'entreprise

This article uses Carbonnier?s sociology of law as a theoretical framework to understand the efficiency of joint audit in the French corporate governance context. Joint audit has been strongly criticised by a range of professionals, academics and politicians. These criticisms focus on the ineffectiveness of the law underpinning joint audit. We show that these criticisms are based on a confusion between material and symbolic effectiveness of the law and cannot bring into question the relevance of joint audit which remains a key institution of corporate governance.