The research topic is analysing financial statements of Suez Channel Company from the construction beginning to the end (1859-1869)

Pierre-Paul Riquet build the Royal waterway of Languedoc (France) at the 17th century, waterway became then the Canal du Midi. In its time, it was the most significant European project. Inspired by other models of waterways built since Antiquity, it was used as model or example with much of...

The accounting French writers have an honourable place in the European accounting literature, but not pre-eminent. Their most glorious periods are the 18th and the 19th centuries, but at that time, they are more numerous than during the previous time and are more recognised. With Paris, the...

CET ARTICLE TRAITE DE L'EFFET DU RÉGIME DE RESPONSABILITÉ LÉGALE SUR LA DEMANDE ET L'OFFRE DE SERVICES D'AUDIT

Even though there is a worldwide consensus as to the necessity of an audit of annual financial statements for public companies, there is divergence of views as to the review of interim financial statements. While some jurisdictions make it mandatory (e.g., Australia, France, US), others allow...