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Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants


  • Richard, Chrystelle
  • Colasse, Bernard


  • Compernolle, Tiphaine


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.

Suggested Citation

  • Compernolle, Tiphaine, 2011. "Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7369 edited by Richard, Chrystelle & Colasse, Bernard, April.
  • Handle: RePEc:dau:thesis:123456789/7369
    Note: dissertation

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. Peter Wirtz, 2008. "Les meilleures pratiques de gouvernance d'entreprise," Post-Print halshs-00746263, HAL.
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    More about this item


    social control; trust; risk; effectiveness; audit committee; contrôle social; confiance; risque; interactions; comité d’audit;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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