Policy makers have considered joint-audits as a solution to mitigate the audit market concentration and the “systemic” risk associated with Big 4 auditors. Using the French system as a relevant joint-audit laboratory, we implement a Markovian analysis to infer the long-term market structure...

Social disclosure: measurement and determinants. A multi-supports comparison. Few studies have investigated corporate social disclosure in France. This research, based on positive accounting theory, proposes a theoretical model of corporate social disclosure. A measurement method of corporate...