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Les comites d'audit en France un an apres le rapport Vienot

Listed author(s):
  • Saada, T.
Registered author(s):

    Les comites d'audit sont aujourd'hui presentes comme un mecanisme privilegie permettant d'ameliorer le gouvernement des entreprises. Plusieurs facteurs incitent a la mise en place de comites d'audit en France: le contexte des "affaires" qui a mis en evidence une certaine inefficacite des mecanismes de controle classiques, l'internationalisation des sources de financement (fonds de pension), l'activisme des actionnaires minoritairs, etc.

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    Paper provided by Institut de Recherche en Gestion. Universite de Paris XII- in its series Papers with number 97-07.

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    Length: 19 pages
    Date of creation: 1997
    Handle: RePEc:fth:inrege:97-07
    Contact details of provider: Postal:
    France; Institut de Recherche en Gestion. Universite de Paris XII - Val deMarne. 3-5, Voie Felix Eboue - 94000 Creteil. France

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