Baker, C. Richard; Bédard, Jean; Hauret, Christian Prat dit - In: Managerial Auditing Journal 29 (2014), pp. 371-394
the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and … Canada. Design/methodology/approach –Using publicly available documents, the paper seeks to understand how the regulatory … structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and …