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Les comites d'audit en France un an apres le rapport Vienot

Author

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  • Saada, T.

Abstract

Les comites d'audit sont aujourd'hui presentes comme un mecanisme privilegie permettant d'ameliorer le gouvernement des entreprises. Plusieurs facteurs incitent a la mise en place de comites d'audit en France: le contexte des "affaires" qui a mis en evidence une certaine inefficacite des mecanismes de controle classiques, l'internationalisation des sources de financement (fonds de pension), l'activisme des actionnaires minoritairs, etc.

Suggested Citation

  • Saada, T., 1997. "Les comites d'audit en France un an apres le rapport Vienot," Papers 97-07, Institut de Recherche en Gestion. Universite de Paris XII-.
    • Handle: RePEc:fth:inrege:97-07
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    Keywords

    ENTREPRISES;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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