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Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012)

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  • Mouna Hazgui

Abstract

This article analyzes the power dynamic that characterized the auditing regulatory space following the adoption of the Financial Safety Law in August 2003. Examining the way in which the Haut Conseil du Commissariat aux Comptes (H3C) established and defended its power, it shows how the H3C interacted with the auditing profession in order to impose its role in the regulatory process. Adopting an interpretative approach, the article is based on a longitudinal study involving 40 interviews that is completed by a document review for the 2003-2012 period.

Suggested Citation

  • Mouna Hazgui, 2015. "Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012)," ACCRA, Association francophone de comptabilité, vol. 21(1), pages 11-43.
    • Handle: RePEc:cai:accafc:cca_204_0011
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    Keywords

    power; regulatory space; H3C; audit regulation;
    All these keywords.

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