English, Article, Journal or magazine article edition: THE INTRODUCTION OF THE ANGLO-AMERICAN AUDIT FIRMS IN FRANCE I. DE BEELDE; N. GONTHIER-BESACIER; A. MIKOL

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/15278
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • THE INTRODUCTION OF THE ANGLO-AMERICAN AUDIT FIRMS IN FRANCE
Author
  • I. DE BEELDE
  • N. GONTHIER-BESACIER
  • A. MIKOL
Physical Description
  • preprint
Notes
  • The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, among which the continued importance of a number of local audit firms. The French audit profession finds its roots in late nineteenth century company law that introduced an obligation for companies to release audited financial statements. The profession of commissaire aux comptes became regulated in its modern form in the 1960s. The paper tries to explain the growing impact of the international audit firms on the French profession, using a framework that relates to internationalisation strategies in service industries. It also demonstrates how local professionals and the French state reacted to these developments.
  • Auditing profession, history, internationalisation, service industries, Anglo-Saxon accounting firms, France
  • RePEc:rug:rugwps:06/​392
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment