Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction,...

If legal audit is an institution recognized by a wide public, joint audit seems unknown. As financial information and auditor opinion are challenged, we wonder about the efficiency of a joint audit regulation in French limited companies. From the normative conceptual framework of the efficiency...

The way the law and legal instances socially control business is studied through role and activities of forensic financé experts: to what extent does the French legal and judicial framework of forensic expertise contribute to regulate business relationships? Who are these Experts, what do they...

The main purpose of this research is to examine the risk assessment approach used by audit firms in France. Over the last few years, most major audit firms have been reporting that their risk review now focuses on the business risks and the strategy of the client, rather than just internal...

S'appuyant sur une méthodologie exposée en trois étapes (les systèmes et les processus de contrôle d'entreprise, la définition d'une structure de gestion et les outils du contrôle), l'auteur met l'accent sur les aspects techniques et organisationnels du contrôle.

The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.

We examine auditor choice for listed companies in France where two (joint) auditors are required by law. The joint audit requirement creates a unique setting to study if a firm’s ownership structure affects its auditor-pair choice as well the consequences on earning quality. The results...