Commercial legislation and the emergence of corporate auditing in France, 1856–1935

Nicolas Praquin

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Law

Abstract

Enacted in 1856, the Joint-Stock Limited Partnerships Act was the first legislation in France to require joint-stock companies to establish a stewardship mechanism, the so called ‘conseil de surveillance’. Subsequent legislation passed in 1867 partially harmonised the auditing regime for all joint-stock companies until the Decree Law of 1935 strengthened it even further. The creation of new audit and stewardship and monitoring mechanisms within companies was the subject of debate among a number of interested groups including elected officials, entrepreneurs, jurists and the courts. The study demonstrates that, as well as being technical disciplines, accounting and auditing represent a space for social conflict, where their functioning is called into question in the context of political change, financial scandals and ideological shifts.

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References

1972The Sociology of the Professions 1996The sociology of the professions 1986Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.1990A History of Financial Accounting.1995Corporate Power and ResponsibilityIssues in the Theory of Company Law 1991The aura of accounting in the context of a crisis: Germany and the first world war 2001Understanding social closure in its cultural context: accounting practitioners in France (1920–1939)1989Nexus of Contracts Corporation: A Critical Appraisal

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2021Public Company Auditing Around the Securities Exchange Act 2016Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?2025Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance 2014The practice of statutory auditing in France (1867–1935): The case of Pont-à-Mousson and Saint-Gobain companies

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