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

Author

Listed:
  • Sandrine Frémeaux

    (Audencia Recherche - Audencia Business School)

  • Christine Noël Lemaitre

    (Audencia Recherche - Audencia Business School)

Abstract

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.

Suggested Citation

  • Sandrine Frémeaux & Christine Noël Lemaitre, 2009. "Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des vertus symboliques d?une règle contestée du gouvernement d?entreprise," Post-Print hal-00771087, HAL.
    • Handle: RePEc:hal:journl:hal-00771087
    as

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    Cited by:

    1. Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).

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