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A quoi servent les comités d'audit ? Un regard sur la recherche empirique

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Author Info

  • C. Piot

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

  • L. Kermiche

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

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    Abstract

    Résumé. Dans une optique disciplinaire de la gouvernance, cet article propose un cadre d'analyse des contributions du comité d'audit, en termes de qualité du processus d'audit d'une part (effets indirects), et de qualité de l'information financière publiée d'autre part (effets directs). Une revue approfondie de la recherche empirique nous permet alors d'évaluer les principaux leviers d'action des comités d'audit, ainsi que les conditions d'efficacité de ces organes. Dans les grandes lignes, il ressort qu'un comité d'audit indépendant contribue souvent à la qualité de l'audit externe et à la fiabilité des données comptables (avec des nuances) ; et que l'expertise financière du comité stimule la fiabilité du contrôle interne et la pertinence des états financiers. Indépendance et expertise apparaissent alors comme des attributs importants et complémentaires à l'efficacité du comité d'audit. Les limites et prolongements possibles de ce courant de recherche sont discutés.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00537952.

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    Date of creation: 2009
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    Handle: RePEc:hal:journl:halshs-00537952

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    Related research

    Keywords: Comité d'audit; gouvernance; audit externe; audit interne; qualité de l'audit; qualité de l'information financière;

    References

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