IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00596547.html
   My bibliography  Save this paper

Etude exploratoire de la structuration du Co-commissariat aux comptes en France

Author

Listed:
  • Gilles David

    () (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

  • Nadia Mhirsi

    () (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

Abstract

For a very long time, there is a joint audit in France. Why? Some answers to this question is provided using the structuration theory of Giddens. Starting from a theoretical and regulatory legitimacy, a form of domination between the firms seems to exist. This leads us to question the significance of the device from the perspective of the actors.

Suggested Citation

  • Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
  • Handle: RePEc:hal:journl:halshs-00596547
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00596547
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00596547/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    2. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
    3. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    4. Charles Piot & Alain Schatt, 2010. "Comment Renforcer La Règlementation Sur L'Indépendance Des Auditeurs ? Quelques Leçons Tirées Du Marché Français," Post-Print hal-00481074, HAL.
    5. Jere Francis & Chrystelle Richard & Ann Vanstraelen, 2006. "Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?," Post-Print halshs-00153518, HAL.
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    7. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    8. Rosenberg, David & Tomkins, Cyril & Day, Peter, 1982. "A work role perspective of accountants in local government service departments," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 123-137, April.
    9. Charles Piot & Remi Janin, 2007. "External Auditors, Audit Committees and Earnings Management in France," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 429-454.
    10. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    11. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    12. Nahapiet, Janine, 1988. "The rhetoric and reality of an accounting change: A study of resource allocation," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 333-358, June.
    13. Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
    14. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    theory of structuration; regulation.; Joint audit; Co-commissariat aux comptes; théorie de structuration; réglementation;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:halshs-00596547. See general information about how to correct material in RePEc.

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

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.