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La mise en place d’organes de contrôle dans un environnement non contraint : censeurs, commissaires, contrôleurs et inspecteurs des sociétés anonymes autorisées (1807-1867)

Abstract : The Code de Commerce of 1807 introduced a new legal form for business firms : limited companies (Société anonyme) that should be authorized by the government. While there was no legal requirement, 36 % of these SA introduced auditing process through their articles of association. This paper displays an overview of control modes, from a limited review of accounts 15 days before the general meeting to a permanent task with very extended means of research. It also highlights a process of homogenization in the organisational field of authorized limited companies leading to the 1863 and 1867 Acts that made compulsory the appointment of an auditor in all limited companies. Then it tries to understand why these authorized companies introduced auditing in a legal free environment.
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https://hal-normandie-univ.archives-ouvertes.fr/hal-02077451
Contributor : Jacques-Olivier Catois <>
Submitted on : Friday, March 22, 2019 - 5:58:45 PM
Last modification on : Wednesday, October 14, 2020 - 8:40:04 AM

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  • HAL Id : hal-02077451, version 1

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Christine Fournès. La mise en place d’organes de contrôle dans un environnement non contraint : censeurs, commissaires, contrôleurs et inspecteurs des sociétés anonymes autorisées (1807-1867). Gérer et Comprendre. Annales des Mines, Les Annales des Mines, 2015, pp.73-86. ⟨hal-02077451⟩

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