Several researches have worked on audit quality and thus particularly after the financial scandals that occurred in the beginning of the century. A number of these researches have linked the audit quality to auditors' reduction behaviours. Despite the role of the auditee in the audit conduction,...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...

What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article

Ouvrage collectif rassemblant quinze contributions d'universitaires et de professionnels traitant, sous l'angle technique, politique ou de la gouvernance, des conséquences et de la signification de l'introduction de la juste valeur dans les normes comptables internationales.

The paper concerns the struggle between different interest groups to control or significantly influeence the objectives, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency established to deal with standardisation,...

Interprétation théorique de l'usage de l'euphémisme en comptabilité