Proposition d’un modèle de l’efficacité du co-commissariat aux comptes dans les sociétés anonymes cotées françaises

If legal audit is an institution recognized by a wide public, joint audit seems unknown. As financial information and auditor opinion are challenged, we wonder about the efficiency of a joint audit regulation in French limited companies. From the normative conceptual framework of the efficiency of joint audit, we propose an explanatory model based on the appearance of independence.

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Year of publication:	2002-06
Authors:	Bennecib, Jeannette
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	co-commissariat aux comptes \| modèle \| efficacité \| indépendance en apparence \| audit légal \| SA cotées françaises

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Extent:	application/pdf
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/10010861576