The main purpose of this research is to examine the risk assessment approach used by audit firms in France. Over the … are implemented, and their limitations.Interviews with partners on the major audit firms in France (both Fat Four and … limitations. First, the hierarchical structure of audit firms is not innovation-friendly. Furthermore, current adverse business …

based more and more on innovation. In this context, the new innovating firms are regarded as source of competitive dynamism …

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid … France was high, but the method was practised in only a few enterprises. The common link for these firms was their …

cooperatives in Western France shows in this respect that cooperation offers a framework facilitating innovative decisions, which …