Etude exploratoire de la structuration du Co-commissariat aux comptes en France

Abstract : For a very long time, there is a joint audit in France. Why? Some answers to this question is provided using the structuration theory of Giddens. Starting from a theoretical and regulatory legitimacy, a form of domination between the firms seems to exist. This leads us to question the significance of the device from the perspective of the actors.
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Submitted on : Friday, April 15, 2011 - 3:26:04 PM
Last modification on : Thursday, February 13, 2020 - 2:02:14 PM
Long-term archiving on: Saturday, July 16, 2011 - 2:43:08 AM

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Gilles David, Nadia Mhirsi. Etude exploratoire de la structuration du Co-commissariat aux comptes en France. Etude exploratoire de la structuration du Co-commissariat aux comptes en France, May 2011, Montpellier, France. pp.30. ⟨halshs-00586218⟩

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