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The emergence of statutory auditing in France and the recurring issues of independence and competence, 1867-1966

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  • Christine Fournès

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

This article studies the evolution of the debate over the recurring issues of independence and competence of auditors during the period of the emergence of statutory auditing in France (1867–1966). The analysis is based on the archives of Pont-à-Mousson and Saint-Gobain, both major industrial companies in France in the twentieth century; articles in the business press; the positions taken by professional accountants' organisations; and parliamentary debates. Debate over the independence and competence of statutory auditors is shown to have improved the standards of auditing. The evolution of this debate also explains why it took so long – almost a century – to create a real ‘profession' of auditors in France.

Suggested Citation

  • Christine Fournès, 2017. "The emergence of statutory auditing in France and the recurring issues of independence and competence, 1867-1966," Post-Print hal-01885642, HAL.
    • Handle: RePEc:hal:journl:hal-01885642
    DOI: 10.1177/1032373216686369
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