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Le développement des grands cabinets anglo-saxons d'audit en France

Author

Listed:
  • Ignace de Beedle

    (faculté d'Economie et de gestion - UGENT - Universiteit Gent = Ghent University = Université de Gand)

  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Alain Mikol

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

La plupart des travaux relatifs au marché de l'audit analysent des données empiriques ou l'application de la théorie des contrats. L'objet de cette communication est différent : il est de comprendre comment et pourquoi les grands cabinets anglo-saxons d'audit sont devenus dominants en France à la fin des années 1970. La première raison de leur succès est leur politique de recrutement.

Suggested Citation

  • Ignace de Beedle & Nathalie Gonthier-Besacier & Alain Mikol, 2003. "Le développement des grands cabinets anglo-saxons d'audit en France," Post-Print halshs-00582758, HAL.
    • Handle: RePEc:hal:journl:halshs-00582758
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582758v1
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    File URL: https://shs.hal.science/halshs-00582758v1/document
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    References listed on IDEAS

    as
    1. Benston, George J., 1985. "The market for public accounting services: Demand, supply and regulation," Journal of Accounting and Public Policy, Elsevier, vol. 4(1), pages 33-79.
    2. Veronique Weets & Marc Jegers, 1997. "Are the 'Big Six' 'big' in Belgium?," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 773-789.
    3. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    4. Peter Moizer, 1992. "State of the art in audit market research," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 333-348.
    5. Alain Mikol, 1993. "The evolution of auditing and the independent auditor in France," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 1-16.
    6. Merete Christiansen & Anne Loft, 1992. "Big players and small players," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 277-301.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    2. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
    3. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
    4. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.

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