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Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises

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  • Jeannette Bennecib

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

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    Abstract

    Si le commissariat aux comptes est une institution reconnue par un large public, le co-commissariat aux comptes semble ignoré. Dans un contexte de remise en cause de la crédibilité des informations financières et de l'opinion de l'auditeur, nous nous interrogeons sur l'efficacité d'un double contrôle dans les SA cotées françaises. A partir du cadre conceptuel normatif de l'efficacité du cocommissariat aux comptes, nous proposons un modèle explicatif fondé sur le principe d'indépendance en apparence.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/33/PDF/BENNECIB.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584433.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584433

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584433/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: co-commissariat aux comptes; modèle; efficacité; indépendance en apparence; audit légal; SA cotées françaises;

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    1. Ferdinand A. Gul & Judy S.L. Tsui, 1994. "Perceptions of Auditor Independence: The Moderating Role of Personality," Corporate Governance: An International Review, Wiley Blackwell, vol. 2(4), pages 203-209, October.
    2. Roger Hussey, 1999. "The Familiarity Threat and Auditor Independence," Corporate Governance: An International Review, Wiley Blackwell, vol. 7(2), pages 190-197, 04.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Pany, Kurt & Reckers, P. M. J., 1983. "Auditor independence and nonaudit services : Director views and their policy implications," Journal of Accounting and Public Policy, Elsevier, vol. 2(1), pages 43-62.
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