IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01540950.html
   My bibliography  Save this paper

Lobbying sur la responsabilité des auditeurs (après 1960)

Author

Listed:
  • Olivia Jouanen

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

L'augmentation du nombre de procès et leur médiatisation a sensibilisé les commissaires aux comptes au risque de mise en cause de leur responsabilité et créé un sentiment d'insécurité. Cependant les instances professionnelles françaises ne sont entrées que tardivement dans le mouvement de lobbying pour la limitation de la responsabilité des auditeurs, né aux Etats-Unis dans les années 1960, rattrapées par les consultations lancées depuis les années 1990 par l'Union Européenne.

Suggested Citation

  • Olivia Jouanen, 2016. "Lobbying sur la responsabilité des auditeurs (après 1960)," Post-Print hal-01540950, HAL.
    • Handle: RePEc:hal:journl:hal-01540950
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01540950. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.