Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des vertus symboliques d?une règle contestée du gouvernement d?entreprise

Sandrine Frémeaux () and Christine Noël Lemaitre ()
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Sandrine Frémeaux: Audencia Recherche - Audencia Business School
Christine Noël Lemaitre: Audencia Recherche - Audencia Business School

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Abstract: This article uses Carbonnier's sociology of law as a theoretical framework to understand the efficiency of joint audit in the French corporate governance context. Joint audit has been strongly criticised by a range of professionals, academics and politicians. These criticisms focus on the ineffectiveness of the law underpinning joint audit. We show that these criticisms are based on a confusion between material and symbolic effectiveness of the law and cannot bring into question the relevance of joint audit which remains a key institution of corporate governance.

Keywords: Effectiveness; Joint audit; Law; Legal audit; Sociology of law; Audit légal; Cocommissariat; Droit; Effectivité; Sociologie du droit (search for similar items in EconPapers)
Date: 2009
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2009, 15 (n° spécial décembre), pp.117-140

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00771087

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