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European Accounting Review Volume 2, 1993 - Issue 1
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Original Articles

The evolution of auditing and the independent auditor in France

Alain Mikol Ecole Superieure de Commerce de Paris
Pages 1-16 | Published online: 28 Jul 2006

Citations (21)

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Read on this site (4)

Nicolas Praquin. (2012) Commercial legislation and the emergence of corporate auditing in France, 1856–1935. Accounting History Review 22:2, pages 161-189.
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Carlos Ramirez. (2009) Reform or renaissance? France's 1966 Companies Act and the problem of the ‘professionalisation’ of the auditing profession in France. Accounting, Business & Financial History 19:2, pages 127-148.
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Philip Brown & Ann Tarca. (2005) A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review 14:1, pages 181-212.
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Peter Walton. (1993) Company law and accounting in nineteenth-century Europe. European Accounting Review 2:2, pages 286-291.
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Articles from other publishers (17)

Mouna Hazgui & Marion Brivot. (2020) Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics. Journal of Business Ethics 175:4, pages 741-758.
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Florian Hoos, Emna Ben Saad & Cedric Lesage. (2018) Why are auditors blamed when something goes wrong? Experimental evidence. International Journal of Auditing 22:3, pages 422-434.
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Géraldine Hottegindre, Marie-Claire Loison & Anne-Laure Farjaudon. (2017) Male and Female Auditors: An Ethical Divide?. International Journal of Auditing 21:2, pages 131-149.
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Christine Fournès Dattin. (2017) The emergence of statutory auditing in France and the recurring issues of independence and competence, 1867–1966. Accounting History 22:2, pages 193-213.
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Christine Fournes-Dattin. 2016. Dictionnaire historique de comptabilité des entreprises. Dictionnaire historique de comptabilité des entreprises 198 202 .
Carlos Ramirez. 2016. Dictionnaire historique de comptabilité des entreprises. Dictionnaire historique de comptabilité des entreprises 38 42 .
Alain Mikol. 2016. Dictionnaire historique de comptabilité des entreprises. Dictionnaire historique de comptabilité des entreprises 36 38 .
Mouna Hazgui & Yves Gendron. (2015) Blurred roles and elusive boundaries. Accounting, Auditing & Accountability Journal 28:8, pages 1234-1262.
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Christine Fournès-Dattin. (2015) La mise en place d’organes de contrôle dans un environnement non contraint : censeurs, commissaires, contrôleurs et inspecteurs des sociétés anonymes autorisées (1807-1867). Annales des Mines - Gérer et comprendre N° 121:3, pages 73-86.
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Didier Bensadon. (2015) The adoption of an accounting innovation in France: The case of consolidated financial statements at Pechiney (1956–1971). Accounting History 20:3, pages 288-309.
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Mouna Hazgui. (2015) Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012). Comptabilité Contrôle Audit Tome 21:1, pages 11-43.
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Christine Fournès Dattin. (2014) The practice of statutory auditing in France (1867–1935): The case of Pont-à-Mousson and Saint-Gobain companies . Accounting History 19:3, pages 351-368.
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Géraldine Hottegindre & Cédric Lesage. (2009) Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France. Comptabilité Contrôle Audit Tome 15:2, pages 87-112.
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Christian Prat Dit Hauret, Jean Bédard & C Richard Baker. 2008. Auditing, Trust and Governance. Auditing, Trust and Governance 98 110 .
Joanna E. Stevenson. (2006) Auditor Independence: A Comparative Descriptive Study of the UK, France and Italy. International Journal of Auditing 6:2, pages 155-182.
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Carlos Ramirez. (2001) Understanding social closure in its cultural context: accounting practitioners in France (1920–1939). Accounting, Organizations and Society 26:4-5, pages 391-418.
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Jean Bédard, Charles Piot & Alain Schatt. (2012) Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing. SSRN Electronic Journal.
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