Twenty years of auditing in France (2000-2020): dynamics of the audit sphere as a result of regulation modes articulation between actors - Archive ouverte HAL
Conference Papers Year : 2023

Twenty years of auditing in France (2000-2020): dynamics of the audit sphere as a result of regulation modes articulation between actors

Abstract

This study traces the changes of auditing in France over the past twenty years (2000-2020) and provides evidence of the mutations in the sphere of supervision of the profession, auditing standardisation and audit market. To explain the process of auditing changes, the theoretical framework relates to the articulation of the respective roles played by the State, the Profession and the Market in audit regulation as proposed by Puxty, Willmott, Cooper, and Lowe (1987). Using archival documents from professional organisms and different evidence (law and doctrine, governmental documents, surveys data) as so as literature and historical analysis on the subject, the study sheds light on the concurrent interests and conflicts that the three poles underwent on the period before, during and afterwards the promulgation of the PACTE Law in May 2019 concerning the removal of the requirement for small and mediumsized enterprises to appoint a statutory auditor to certify their accounts. Our historical analysis informs that the dynamism mirrors the dynamic nature of auditing itself, which is a product of political, historical, social and institutional contexts. The study therefore contributes to foster deeper understanding by contextualising auditing movements and facilitate future in-depth studies about audit regulation across space and time to address contemporary issues.
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Dates and versions

hal-04309159 , version 1 (27-11-2023)

Identifiers

  • HAL Id : hal-04309159 , version 1

Cite

Viet Ha Tran Vu, Phu Dao-Le Flécher. Twenty years of auditing in France (2000-2020): dynamics of the audit sphere as a result of regulation modes articulation between actors. AHRWS 2023 : Accounting History Review Workshop. "Accounting [in] History over time, space, and subjects: tradition, innovation, and hybridisation", Accounting History Review; University of Messina, Sep 2023, Messina / Syracuse, Italy. ⟨hal-04309159⟩
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