Degos, Jean-Guy - In: International Journal of Critical Accounting 5 (2013) 3, pp. 288-300
Twenty years ago, in my third thesis (Degos, 1991), I mentioned the problem of the formation of the opinion of the statutory auditor, and I used the catastrophe theory of René Thom. I persisted in this way with a working paper (1995) and a book [Degos, (1996), pp.171-183]. I regret not being...