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Internationalizing the French auditing profession.
June 1, 2009... Abstract: The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market...
Accountants' responsibility for the information they report: an historical case study of financial information.
June 1, 2009... Abstract: This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a...