Catastrophe theory, a relevant model for auditors' behaviour
by Jean-Guy Degos
International Journal of Critical Accounting (IJCA), Vol. 5, No. 3, 2013

Abstract: Twenty years ago, in my third thesis (Degos, 1991), I mentioned the problem of the formation of the opinion of the statutory auditor, and I used the catastrophe theory of René Thom. I persisted in this way with a working paper (1995) and a book [Degos, (1996), pp.171-183]. I regret not being followed much in this way which appeared promising to me. Today, the editors of IJCA give me the opportunity to publish a part of my classic works and I chose to point out, one more time, the catastrophe theory. Statutory auditing, before and after SOX, is increasingly catastrophic in the common sense of the word, as A. Briloff showed it on numerous occasions and as it is relevant now can be time to know the exact point where it becomes, mathematically, catastrophic. This knowledge would make it possible to refine the conditions of analysis and the general approach of risks.

Online publication date: Thu, 28-Nov-2013

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com