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

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.
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Submitted on : Friday, December 2, 2011 - 1:11:55 PM
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Gilles David, Nadia Mhirsi. Etude exploratoire de la structuration du Co-commissariat aux comptes en France. Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom. ⟨hal-00647593⟩

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