External Audit and Corporate Governance: A Comparison between France and Japan (notice n° 454127)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01527cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032554.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bertin, Élisabeth |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | External Audit and Corporate Governance: A Comparison between France and Japan |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 100 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In most industrialised countries, the external auditor’s role and tasks have been questioned, following the growing number of company failures during the last decades. This has been the case in France, and more recently in Japan, as the country has been faced with tremendous difficulties since the beginning of the 90s. This contribution compares external audit in France and in Japan. Significant differences appear as regards to the legal framework, professional standards, and the institutional context. Within the context of the globalisation of financial markets, the ongoing reforms of external audit systems brings them closer. However, as the comparison between France and Japan shows, some specific features remain. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | external audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Japan |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jaussaud, Jacques |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kanie, Akira |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 8 | 3 | 2002-12-01 | p. 117-138 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2002-3-page-117?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2002-3-page-117?lang=en&redirect-ssocas=7080</a> |
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