Garmilis, Ghislaine; Stokes, Leonard - Université Paris-Dauphine (Paris IX) - 2007
A number of studies have attempted to compare modes of regulation of the accounting profession in different countries … accounting profession of two countries considered as extremely different: the United States and France. Baker et al. (2005 …) studied the differences in regulation of the accounting profession (especially the one of statutory audit) in these two …