This article analyzes the power dynamics in the audit regulatory space in France following the adoption of the Loi sur la Sécurité Financière (Financial Security Law) in August 2003. By examining the way that the Haut Conseil du Commissariat aux Comptes (H3C) established and defended its...

This study revisits the actions of the French audit regulator (H3C) and the French profession over the 2003-2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Our analysis highlights how these actors have navigated through the...

This study draws on Berger and Luckmann's (1966) social constructivism and on Van Leeuwen's (2007) work on the discursive forms of legitimization to examine how individual auditors explain and justify the prevalence of commercialism in their audit firms and profession. The literature on...

This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they...