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Structure de Propriété et Qualité de l'Audit Externe : Cas des Entreprises Belges Cotées

  • Azhaar Lajmi

    ()

    (Unité de recherche Finance et Stratégies des Affaires - ISG Tunis)

  • Marjène Gana

    ()

    (ISCC Bizerte - Institut Supérieur de Commerce et de Comptabilité Bizerte - Université du 7 Novembre à Carthage)

L'objectif de cet article est de comprendre le comportement des sociétés belges en matière de choix d'un auditeur de qualité, en nous basant sur les caractéristiques de leur structure de propriété. La qualité de l'audit externe est approchée par un indice composite multi-items. Sur la base d'un échantillon de 96 entreprises belges cotées à la bourse d'Euronext Bruxelles durant la période 2003-2007, nous montrons une relation négative et significative entre, d'une part, la part du capital détenue par les insiders et les investisseurs institutionnels et, d'autre part, l'indice de la qualité d'audit. En revanche, nous constatons un effet significatif et positif de la concentration de la propriété sur la qualité de l'audit externe. Enfin, l'hypothèse d'une relation nonlinéaire entre l'indice de qualité et les variables de gouvernance est rejetée.

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Paper provided by HAL in its series Post-Print with number hal-00650542.

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Date of creation: 2011
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Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
Handle: RePEc:hal:journl:hal-00650542
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650542/en/
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