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This article analyzes the power dynamics in the audit regulatory space in France following the adoption of the Loi sur la Sécurité Financière (Financial Security Law) in August 2003. By examining the way that the Haut Conseil du Commissariat aux Comptes (H3C) established and defended its power, it shows how this new independent oversight authority interacted with the audit profession and imposed its role in the regulatory process. The approach is interpretative and relies on a longitudinal study involving 40 interviews and a document review for the 2003-2012 period. key words: Power – regulatory space– independent audit regulation – audit regulators

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This page is a summary of: Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012), Comptabilité - Contrôle - Audit, January 2015, CAIRN,
DOI: 10.3917/cca.204.0011.
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