What is it about?
Through a content analysis of disciplinary decisions made by the French auditing disciplinary bodies, we developed an analysis which revealed the primary concerns of the disciplinary bodies with respect to auditor behavior and performance
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Why is it important?
It is important to know how auditor disciplinary bodies undertake their responsibilities in a serious manner.
Perspectives
It was a pleasure to work with two excellent French colleagues on this project.
Professor Charles Richard Baker
Adelphi University
Read the Original
This page is a summary of: Disciplinary practices in the French auditing profession, Accounting Auditing & Accountability Journal, January 2016, Emerald,
DOI: 10.1108/aaaj-12-2012-1169.
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