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Communication Dans Un Congrès Année : 2021

Emergence of legitimacy crisis of the French auditing profession over 2000-2020 period: a critical historical analysis

Résumé

In this paper, we trace the movements of the French auditing profession over the 2000-2020 period shed light by legitimacy theory. The research methodology is qualitative and based on the review of documentary sources along with a series of 30 semi-structured interviews conducted with auditors, corporate directors and researchers in the audit field. We find that while the French auditing profession resisted and mobilized efforts over the last two decades to adapt to important mutations in the economic and regulatory environments for regaining its autonomy and recognition, it failed to re-invent or to reconstruct its legitimation strategies and actions. Through the PACTE law promulgated in May 2019, the French auditors face a serious legitimacy crisis in upholding the public's trust to maintain social legitimacy and to ensure the survival of auditing as a profession. The failure of the profession to defend its social legitimacy and power may lead to process of audit deprofessionalization in France, constrains the auditors to reconstruct their professional project and professionalization trajectory. From an inductive analysis of empirical data, we propose a conceptual framework of production of legitimacy that the auditing profession can adopt to maintain and nourish its social legitimacy and professional trajectory. This paper makes contribution to critical research in auditing and to literature on the sociology of the auditing profession.
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hal-04311394 , version 1 (28-11-2023)

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  • HAL Id : hal-04311394 , version 1

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Phu Dao-Le Flécher, Viet Ha Tran Vu. Emergence of legitimacy crisis of the French auditing profession over 2000-2020 period: a critical historical analysis. 42ème congrès de l'Association francophone de comptabilité (AFC), Association Francophone de Comptabilité (AFC), Jun 2021, Lyon, France. ⟨hal-04311394⟩
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