Christine Fournès Dattin, enseignant-chercheur en Finance et Comptabilité à l'EM Normandie, a rédigé un article académique intitulé 'The recurring issues of independence and competence to illustrate the emergence of statutory auditing in France (1867-1966)' qui vient de paraître dans la revue Accounting History (CNRS 4 - FNEGE 3).
Résumé :
This article studies the evolution of the debate over the recurring issues of independence and competence of auditors during the period of the emergence of statutory auditing in France (1867–1966). The analysis is based on the archives of Pont-à-Mousson and Saint-Gobain, both major industrial companies in France in the twentieth century; articles in the business press; the positions taken by professional accountants’ organisations; and parliamentary debates. Debate over the independence and competence of statutory auditors is shown to have improved the standards of auditing. The evolution of this debate also explains why it took so long – almost a century – to create a real ‘profession’ of auditors in France.
Contact : Christine Fournès Dattin
E-mail : [javascript protected email address]
