Audit clause

► Full Reference: F.-L. Simon, « Les mystères de la clause d’audit : les écueils à éviter » (The Mysteries of the Audit Clause: Pitfalls to Avoid), La Lettre des réseaux, 28 March 2022.

► Full Reference: J. L. Short, M. W. Toffel and A. R. Hugill, “Monitoring Global Supply Chains”, Strategic Management Journal, vol. 37, no. 9, 2016, pp. 1878-1897. - ► Summary: to guard against reputational spillovers from the dangerous, illegal or unethical conduct of their suppliers, firms increasingly rely on private social auditors. Analysing nearly 17,000 supplier audits, the authors show that auditors report fewer violations when they have audited the factory before, when audit teams are less experienced or less trained, when they are all male, and when the audit is paid for by the audited supplier. They draw lessons on governance structures that can reduce information asymmetries in supply chains. - 🦉 The article is available in full text to those registered in Professor Marie-Anne Frison-Roche’s courses.

► Full Reference: J. Mestre and B. Fages, « La clause d’audit est-elle potestative ? » (Is the Audit Clause Potestative?), Revue trimestrielle de droit civil, 2002, pp. 804-805.

► Full Reference: M. D’Angelo Petrucci, « Réflexions sur l’essor des clauses de compliance dans les contrats d’affaires » (Reflections on the Rise of Compliance Clauses in Business Contracts), Revue internationale de la compliance et de l’éthique des affaires, no. 1, 10 February 2025, étude 18.

► Full Reference: R. C. Bird, “Contractual Deterrence and the Ethical Supply Chain”, Boston College Law Review, vol. 63, no. 8, 2022, pp. 2539-2620. - ► Summary: the author starts from the contractual architecture of global supply chains and the “cat and mouse” game through which suppliers evade the controls of lead firms. Drawing on deterrence theory, he argues that contractual enforcement of ethical standards is effective only if it is predictably certain – monitoring capacity, transparency between lead firms and suppliers, a track record of actual enforcement – and equitably significant, which requires deterrence-based trust and real influence over the contractual relationship. - 🦉 The article is available in full text to those registered in Professor Marie-Anne Frison-Roche’s courses.

► Full Reference: M. Martin, « Pratique contractuelle. Contrats de l’informatique. La clause d’audit de licence » (Contract Practice. IT Contracts. The Licence Audit Clause), Communication Commerce électronique, no. 3, March 2015, pratique 4.

► Full Reference: J.-Ch. Roda, « Clause de compliance » (Compliance Clause), in F. Buy, J. Heinich, M. Lamoureux, J. Mestre and J.-Ch. Roda, Les principales clauses des contrats d’affaires (The Main Clauses of Business Contracts), 3rd ed., Lextenso – LGDJ, 2025, ch. 17, pp. 131-140. - 🦉 The article is available in full text to those registered in Professor Marie-Anne Frison-Roche’s courses.

► Full Reference: A. Lecourt, « La clause d’audit » (The Audit Clause), AJ Contrats d’affaires – Concurrence – Distribution (AJCA), 2014, pp. 271-272.