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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-PSL - PSL - Université Paris Sciences et Lettres)

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.

Suggested Citation

  • Jeannette Bennecib, 2002. "Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises," Post-Print halshs-00584433, HAL.
    • Handle: RePEc:hal:journl:halshs-00584433
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584433
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