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L'Imitation, Moteur De La Réglementation Financière ? L'Exemple De L'Adoption Du Co-Commissariat Aux Comptes En Tunisie

Author

Listed:
  • Christine Noël Lemaitre

    (Audencia Recherche - Audencia Business School)

  • Sandrine Frémeaux

    (Audencia Recherche - Audencia Business School)

  • Sami Chenini

    (Audencia Recherche - Audencia Business School)

Abstract

Comment peut-on expliquer la diffusion internationale des règles juridiques destinée à renforcer la sécurité financière ? Dans un contexte économique caractérisé par la globalisation des échanges, l'imitation nous permet-elle d'expliquer et de comprendre l'adoption des règles juridiques dans le cadre particulier du droit financier ? Afin de répondre à ces questions et de tester la valeur heuristique du principe de l'imitation comme loi de diffusion du droit, nous étudions l'exemple de l'adoption du co-commissariat aux comptes en Tunisie.

Suggested Citation

  • Christine Noël Lemaitre & Sandrine Frémeaux & Sami Chenini, 2009. "L'Imitation, Moteur De La Réglementation Financière ? L'Exemple De L'Adoption Du Co-Commissariat Aux Comptes En Tunisie," Post-Print halshs-00458963, HAL.
    • Handle: RePEc:hal:journl:halshs-00458963
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458963
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    Cited by:

    1. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.

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    Keywords

    Règle juridique; Sécurité financière;

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