IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00548104.html
   My bibliography  Save this paper

Impact de la mise en places des comités d'audit dans les banques tunisiennes

Author

Listed:
  • Sonda Marrakchi Chtourou

    (FSEG - FSEG Sfax)

  • Sana Ben Hassine

    (FSEG - FSEG Sfax)

Abstract

Dans le cadre de la présente étude, nous proposons d'investiguer l'impact de la création du comité d'audit sur certains éléments du système de gouvernance des banques tunisiennes. Plus particulièrement, ces éléments concernent le fonctionnement du conseil d'administration, la qualité de l'information financière produite, l'indépendance de l'auditeur interne, la qualité du contrôle interne ainsi que l'étendue des travaux d'audit externe planifiés. A cet effet, l'étude de huit cas de banques tunisiennes dévoile la portée limitée du comité d'audit comme mécanisme de contrôle. Une situation pareille peut être essentiellement expliquée par la composition inappropriée du comité d'audit.

Suggested Citation

  • Sonda Marrakchi Chtourou & Sana Ben Hassine, 2006. "Impact de la mise en places des comités d'audit dans les banques tunisiennes," Post-Print halshs-00548104, HAL.
    • Handle: RePEc:hal:journl:halshs-00548104
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548104
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00548104/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nada Kobeissi, 2004. "Ownership Structure and Bank Performance: Evidence from the Middle East and North Africa," Working Papers 0413, Economic Research Forum, revised 06 Mar 2004.
    2. Vafeas, Nikos, 1999. "Board meeting frequency and firm performance," Journal of Financial Economics, Elsevier, vol. 53(1), pages 113-142, July.
    3. Laurence Godard & Alain Schatt, 2005. "Caractéristiques et fonctionnement des conseils d'administration français. Un état des lieux," Revue française de gestion, Lavoisier, vol. 158(5), pages 69-87.
    4. Jonathan R. Macey & Maureen O'Hara, 2003. "The corporate governance of banks," Economic Policy Review, Federal Reserve Bank of New York, vol. 9(Apr), pages 91-107.
    5. Menon, Krishnagopal & Deahl Williams, Joanne, 1994. "The use of audit committees for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 121-139.
    6. Kole, Stacey R & Lehn, Kenneth, 1997. "Deregulation, the Evolution of Corporate Governance Structure, and Survival," American Economic Review, American Economic Association, vol. 87(2), pages 421-425, May.
    7. Laura Spira, 1999. "Ceremonies of Governance: Perspectives on the Role of the Audit Committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 3(3), pages 231-260, September.
    8. Gregory Heem, 2000. "Quelle méthodologie pour la recherche sur le contrôle interne dans les banques françaises ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 6(3), pages 43-55.
    9. Pincus, Karen & Rusbarsky, Mark & Wong, Jilnaught, 1989. "Voluntary formation of corporate audit committees among NASDAQ firms," Journal of Accounting and Public Policy, Elsevier, vol. 8(4), pages 239-265.
    10. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    11. Stuart Turley & Mahbub Zaman, 2004. "The Corporate Governance Effects of Audit Committees," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 8(3), pages 305-332, June.
    12. Gregory Heem, 2000. "Quelle méthodologie pour la recherche sur le contrôle interne dans les banques françaises," Post-Print halshs-00341044, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Amina Zgarni & Hassouna Fadhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 169-169, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kwansagool Tengamnuay & Pamela Stapleton, 2009. "The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 131-161, August.
    2. Charles Piot, 2005. "Les Comités De Rémunération Et De Sélection Sont-Ils Perçus Comme Des Mécanismes De Contrôle En France ?," Post-Print halshs-00581273, HAL.
    3. Deli, Daniel N. & Gillan, Stuart L., 2000. "On the demand for independent and active audit committees," Journal of Corporate Finance, Elsevier, vol. 6(4), pages 427-445, December.
    4. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.
    5. Liang, Qi & Xu, Pisun & Jiraporn, Pornsit, 2013. "Board characteristics and Chinese bank performance," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2953-2968.
    6. Z. Jun Lin & Jason Z. Xiao & Qingliang Tang, 2008. "The roles, responsibilities and characteristics of audit committee in China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 721-751, June.
    7. Taruntej Singh Arora, 2020. "Impact of Corporate Governance on Credit Ratings: An Empirical Study in the Indian Context," Indian Journal of Corporate Governance, , vol. 13(2), pages 140-164, December.
    8. Maria Consuelo Pucheta‐Martínez & Cristina De Fuentes, 2007. "The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1394-1412, November.
    9. Jiraporn, Pornsit & Davidson III, Wallace N. & DaDalt, Peter & Ning, Yixi, 2009. "Too busy to show up? An analysis of directors' absences," The Quarterly Review of Economics and Finance, Elsevier, vol. 49(3), pages 1159-1171, August.
    10. Mohd Mohid Rahmat & Takiah Mohd Iskandar & Norman Mohd Saleh, 2009. "Audit committee characteristics in financially distressed and non-distressed companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 624-638, July.
    11. Shkendije Himaj, 2014. "Corporate Governance in Banks and its Impact on Risk and Performance: Review of Literature on the Selected Governance Mechanisms," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 3(3), pages 53-85.
    12. Husam Aldamen & Keith Duncan & Simone Kelly & Ray McNamara & Stephan Nagel, 2012. "Audit committee characteristics and firm performance during the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 971-1000, December.
    13. Tao, Ngoc Bich & Hutchinson, Marion, 2013. "Corporate governance and risk management: The role of risk management and compensation committees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 83-99.
    14. Stefanelli, Valeria & Matteo, Cotugno, 2010. "An Empirical Analysis on Board Monitoring Role and Loan Portfolio Quality Measurement in Banks," MPRA Paper 29766, University Library of Munich, Germany.
    15. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2010. "Audit committee compensation and the demand for monitoring of the financial reporting process," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 136-154, February.
    16. Maja Zaman Groff & Aljoša Valentinčič, 2011. "Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 235-256.
    17. Romilda Mazzotta & Stefania Veltri, 2014. "The relationship between corporate governance and the cost of equity capital. Evidence from the Italian stock exchange," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 419-448, May.
    18. Rizzotti, Davide & Greco, Angela M., 2013. "Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees," The International Journal of Accounting, Elsevier, vol. 48(1), pages 84-110.
    19. G. Sarens & I. De Beelde, 2005. "Interaction between internal audit and different organisational parties: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/353, Ghent University, Faculty of Economics and Business Administration.
    20. Yeh, Yin-Hua & Shu, Pei-Gi & Chiang, Tsui-Lin, 2014. "Affiliation and professionalism: Alternative perspectives on decomposing the board structures of financial institutions," International Review of Economics & Finance, Elsevier, vol. 32(C), pages 159-174.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00548104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.