Dynamique au sein de la sphère normative de l’audit en France (2001-2020)

Isabelle Fabioux
Additional contact information
Isabelle Fabioux: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

Post-Print from HAL

Abstract: This paper deals with auditing standard setters in France, in a longitudinal perspective. We combined the sociological and historical approaches of neo-institutional theory and offer a dynamic analysis of the evolution of the actors involved and their attributions. With an interpretative approach, the paper is based on a study involving 24 interviews, a participant immersion and a document review for the 2001-2020 period. It highlights three phases during which the balance of power evolves according to isomorphic mechanisms.

Keywords: normalisation de l'audit; néoinstitutionnalisme; régulation; H3C; profession de l'audit auditing standard-setting; new institutionalism; regulation; audit profession (search for similar items in EconPapers)
Date: 2021-06-17
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03361493
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Published in La comptabilité face aux crises, Jun 2021, LYON, France

Downloads: (external link)
https://hal.science/hal-03361493/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03361493

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().