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

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.

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Year of publication:	2011-05
Authors:	David, Gilles ; Mhirsi, Nadia
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Co-commissariat aux comptes \| théorie de structuration \| réglementation \| Joint audit \| theory of structuration \| regulation

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010708285