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Commercial legislation and the emergence of corporate auditing in France, 1856--1935

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  • Nicolas Praquin

Abstract

Enacted in 1856, the Joint-Stock Limited Partnerships Act was the first legislation in France to require joint-stock companies to establish a stewardship mechanism, the so called ‘conseil de surveillance’. Subsequent legislation passed in 1867 partially harmonised the auditing regime for all joint-stock companies until the Decree Law of 1935 strengthened it even further. The creation of new audit and stewardship and monitoring mechanisms within companies was the subject of debate among a number of interested groups including elected officials, entrepreneurs, jurists and the courts. The study demonstrates that, as well as being technical disciplines, accounting and auditing represent a space for social conflict, where their functioning is called into question in the context of political change, financial scandals and ideological shifts.

Suggested Citation

  • Nicolas Praquin, 2012. "Commercial legislation and the emergence of corporate auditing in France, 1856--1935," Accounting History Review, Taylor & Francis Journals, vol. 22(2), pages 161-189, July.
    • Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:161-189
    DOI: 10.1080/21552851.2012.681127
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    References listed on IDEAS

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    1. Pierre-Cyrille Hautcoeur & Nadine Levratto, 2007. "Legal versus economic explanations of the rise in bankruptcies in 19th century France," Working Papers halshs-00587693, HAL.
    2. repec:dau:papers:123456789/4384 is not listed on IDEAS
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    Cited by:

    1. Emilie Bonhoure, 2021. "An Original Solution to Agency Issues Among PreWWI Paris-Listed Firms : The Statutory Rule of Profit Allocation," Working Papers halshs-03107869, HAL.
    2. Emilie Bonhoure, 2021. "An Original Solution to Agency Issues Among PreWWI Paris-Listed Firms : The Statutory Rule of Profit Allocation," PSE Working Papers halshs-03107869, HAL.

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