French groups have the possibility to refer to International or American standards for their consolidation. The objective of this research paper is to focus on the choice made by the French 100 largest companies during the last fifteen years (1985-1999). In practice, apart from the French rules,...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. The authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience and perception as scholars building on Bourdieu’s...

The paper tries to provide a synthetic view of accounting education in France and to compare it with the Chinese one. The comparison shows that the main similarities exist between two countries concerning the development trends of this education for the last twenty years and the uniformity of...

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals in the teaching process.