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

Gilles David () and Nadia Mhirsi ()
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Gilles David: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Nadia Mhirsi: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: 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.

Keywords: Joint audit; theory of structuration; regulation; Co-commissariat aux comptes; théorie de structuration; réglementation (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00647593v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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