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Etude exploratoire de la structuration du Co-commissariat aux comptes en France

Author

Listed:
  • Gilles David

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Nadia Mhirsi

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

For a very long time, there is a joint audit in France. Why? Some answers to this question is provided using the structuration theory of Giddens. Starting from a theoretical and regulatory legitimacy, a form of domination between the firms seems to exist. This leads us to question the significance of the device from the perspective of the actors.

Suggested Citation

  • Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
    • Handle: RePEc:hal:journl:halshs-00596547
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00596547
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    References listed on IDEAS

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