Les pratiques d’audit : une analyse typologique des commissaires aux comptes français

Abstract

Audit plays a causal role in corporate governance due to the information asymmetry between shareholders and managers. This study shows the practices of the auditors auditing listed companies in France. This work highlights the auditors' possible division into three clusters: the adaptives, the coopetitors and the generalists. Moreover, it reveals that the auditors take into account the professional network, the setting up of teams, the knowledge management and the technical training within their work practices. (English) [ABSTRACT FROM AUTHOR]