Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants
- Richard, Chrystelle
- Colasse, Bernard
This research tries to understand audit committee’s working and effectiveness. It aims to open the audit committee black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 interviews with attendees of 32 CAC 40 companies’ audit committees. Impression management is a central phenomenon in such committee’s meetings. The risk of losing face, which is not felt in the same way by the attendees depending on their status, is a central motivation for this phenomenon. Directors perceive a risk that their impressions are cynically managed. Then they have a double strategy of comforting themselves and of putting their partners at ease. Audit committee’s chairman is a central actor in this strategy. Interactions between attendees are the consequences of these strategic behaviours. Trust relationships could develop; they are the fruit of implicit negotiations. Audit committee’s effectiveness expresses itself by a reflexive social control: the actors who report to the committee criticize themselves. Risk leads them to self-discipline; Trust leads them to follow directors’ suggestions. In fact, audit committee’s working and effectiveness are understood as the results of implicit negotiations between participants during their interactions: between trust and risk, between transparency and opacity, between tact and power.
|This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/7369 and published in 2011.|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
More information through EDIRC
Find related papers by JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peter Wirtz, 2005.
"« Meilleures pratiques » de gouvernance et création de valeur : une appréciation critique des codes de bonne conduite,"
Comptabilité - Contrôle - Audit,
Association francophone de comptabilité, vol. 11(1), pages 141-159.
- Peter Wirtz, 2005. ""Meilleures pratiques" de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite," Post-Print halshs-00746264, HAL.
- Peter Wirtz, 2008. "Les meilleures pratiques de gouvernance d'entreprise," Post-Print halshs-00746263, HAL.
When requesting a correction, please mention this item's handle: RePEc:dau:thesis:123456789/7369. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Follow series, journals, authors & more
New papers by email
Subscribe to new additions to RePEc
Public profiles for Economics researchers
Various rankings of research in Economics & related fields
Who was a student of whom, using RePEc
Curated articles & papers on various economics topics
Upload your paper to be listed on RePEc and IDEAS
Blog aggregator for economics research
Cases of plagiarism in Economics
Job Market Papers
RePEc working paper series dedicated to the job market
Pretend you are at the helm of an economics department
Services from the StL Fed
Data, research, apps & more from the St. Louis Fed