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Impact de la gouvernance et de l'audit sur la performance de l'entreprise

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Author Info

  • Eya Noubbigh

    (ISG Tunis - ISG Tunis)

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    Abstract

    Cet article traite de l'impact des mécanismes de gouvernance et de l'audit sur la performance de l'entreprise. Le nombre important de scandales financiers qui ont ébranlés le monde des affaire ces dernières années, un peu partout dans le monde, a conduit à la promulgation de diverses reformes et lois sur la sécurité financière. Suite auxquelles, l'importance de la gouvernance et de l'audit s'est accrue. Nous avons utilisé les modèles de Panel pour l'estimation empirique sur un échantillon correspondant à la population des entreprises tunisiennes cotées sur la BVMT entre 2002 et 2005. Pour l'estimation de la performance, nous avons retenu trois mesures le ROA, le Q de Tobin et le ratio de Marris. Pour appréhender la gouvernance nous avons retenu le conseil d'administration, sa taille, son indépendance et la concentration du capital. Pour l'estimation de la qualité de l'audit, nous avons retenu l'indépendance de l'auditeur et sa compétence.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/58/20/PDF/p115.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525820.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525820

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525820/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: gouvernance; audit; mécanismes de contrôle; performance de l'entreprise;

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