Gumb, Bernard; Noël, Christine - In: Accounting in Europe 6 (2009) 1, pp. 81-106
This article is about internal control as perceived by CEOs of French firms listed in the CAC 40 index. While the American regulator recommends COSO, French law prescribes no particular framework for the required report. Thus, management has more freedom, which should lead to more diversity of...
