La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
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- Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
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More about this item
Keywords
Réglementation; France; Concentration; Honoraires; Gestion des résultats; Audit; Regulation; Audit fees; Earnings management;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-11-20 (Accounting and Auditing)
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