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Joint Audit, Game Theory, and Impairment-Testing Disclosures
We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies where two (joint) auditors are required by law.... -
Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des ...
This article uses Carbonnier's sociology of law as a theoretical framework to understand the efficiency of joint audit in the French corporate governance context.... -
Struggle over joint audit: on behalf of public interest?
International audience -
EFFECT OF JOINT AUDITOR PAIR ON CONSERV A TISM: EVIDENCE FROM IMPAIRMENT TESTS
International audience
