This paper proposes two comparisons: the ethical level of French CPA and French auditors of airworthiness certification; their respective ethics level and their abilities to reveal errors. With this end in view, we used the Defining Issue Test method and technical scenarios. On the one hand,...

L'ouvrage présente et discute les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS.

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for French public companies have led to the emergence of a new actor: the external appraiser specialized in the purchase price allocation. In France, these external appraisers...

French Forensic experts are associated to the judges; in Common law experts are chosen by parties. The conference questions business and criminal issues.

Un petit traité d'analyse financière en six chapitres : - Questions de méthode; - L'analyse de la performativité de l'entreprise; - L'analyse du risque de perte; - L'analyse statique du risque de défaillance; - L'analyse dynamique du risque de défaillance; - Développement récents de l'analyse...