Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach – The paper presents a citation...

Purpose –This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of 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...

Cette recherche tente de répondre à la question de savoir si l'application des normes IAS/IFRS répond à un impératif de gouvernance d'entreprise ou aux objectifs d'une gouvernance mondiale. Dans la première partie de notre article, les résultats d'un questionnaire mené auprès des...