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

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  • 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)

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.

Suggested Citation

  • Isabelle Fabioux, 2021. "Dynamique au sein de la sphère normative de l’audit en France (2001-2020)," Post-Print hal-03361493, HAL.
    • Handle: RePEc:hal:journl:hal-03361493
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361493
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    References listed on IDEAS

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    1. Jean Bédard & C. Richard Baker & Christian Prat dit Hauret, 2002. "La réglementation de l'audit : une comparaison entre le Canada, les États-Unis et la France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 139-168.
    2. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    3. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
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    5. Fearnley, Stella & Hines, Tony, 2003. "The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes," The International Journal of Accounting, Elsevier, vol. 38(2), pages 215-233.
    6. Rouba Chantiri-Chaudemanche, 2000. "Les processus d'élaboration des normes comptables : proposition d'un cadre d'étude," ACCRA, Association francophone de comptabilité, vol. 6(3), pages 19-29.
    7. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
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    16. Jean H. Bédard & Nathalie Gonthier-Besacier & Chrystelle Richard, 2001. "Quelques voies de recherche françaises en audit," Post-Print halshs-00153479, HAL.
    17. Jean Bédard & C. Richard Baker & Christian Prat dit Hauret, 2002. "La réglementation de l'audit : une comparaison entre le Canada, les États-Unis et la France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 139-168.
    18. C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 763-786.
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    Full references (including those not matched with items on IDEAS)

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    Keywords

    normalisation de l'audit; néoinstitutionnalisme; régulation; H3C; profession de l'audit auditing standard-setting; new institutionalism; regulation; audit profession;
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