IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01901185.html
   My bibliography  Save this paper

Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises

Author

Listed:
  • Ines Maraghni

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne)

  • Mehdi Nekhili

    (URCA - Université de Reims Champagne-Ardenne)

  • Tawhid Chtioui

    () (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

Abstract

Our study aims to investigate the relationship between the characteristics of the audit committee and the extent of reporting on internal control. The results show that the statutory attributes affect the extent of reporting related to some pillars of internal control and act as substitutes for demographic attributes. However, demographic attributes contribute to improve the extent of reporting on the "Monitoring activities", an integral component of internal control, and complement in this case the role of statutory attributes. Our results also show that the implementation of the 2006 European directive has improved the level of disclosure on internal control and has reinforced the role of the statutory attributes at the expense of that played by the diversity of audit committee.

Suggested Citation

  • Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
  • Handle: RePEc:hal:journl:hal-01901185
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01901185
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-01901185/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Adams, Renée B. & Ferreira, Daniel, 2009. "Women in the boardroom and their impact on governance and performance," Journal of Financial Economics, Elsevier, vol. 94(2), pages 291-309, November.
    2. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    3. Masulis, Ronald W. & Wang, Cong & Xie, Fei, 2012. "Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 527-554.
    4. Mazlina Mat Zain & Nava Subramaniam, 2007. "Internal Auditor Perceptions on Audit Committee Interactions: a qualitative study in Malaysian public corporations," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 894-908, September.
    5. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
    6. Eng, L. L. & Mak, Y. T., 2003. "Corporate governance and voluntary disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 22(4), pages 325-345.
    7. Sofia Larmou & Nikos Vafeas, 2010. "The relation between board size and firm performance in firms with a history of poor operating performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(1), pages 61-85, February.
    8. Barua, Abhijit & Rama, Dasaratha V & Sharma, Vineeta, 2010. "Audit committee characteristics and investment in internal auditing," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 503-513, September.
    9. Bernard Gumb & Christine Noël-Lemaître, 2007. "Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(2), pages 97-126.
    10. Taïeb Hafsi & Gokhan Turgut, 2013. "Boardroom Diversity and its Effect on Social Performance: Conceptualization and Empirical Evidence," Journal of Business Ethics, Springer, vol. 112(3), pages 463-479, February.
    11. repec:wly:coacre:v:28:y:2011:i:1:p:331-383 is not listed on IDEAS
    12. Jerry Sun & Guoping Liu & George Lan, 2011. "Does Female Directorship on Independent Audit Committees Constrain Earnings Management?," Journal of Business Ethics, Springer, vol. 99(3), pages 369-382, March.
    13. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 43-62.
    14. repec:eee:jiaata:v:24:y:2015:i:c:p:61-71 is not listed on IDEAS
    15. Eliezer M. Fich & Anil Shivdasani, 2006. "Are Busy Boards Effective Monitors?," Journal of Finance, American Finance Association, vol. 61(2), pages 689-724, April.
    16. Jiraporn, Pornsit & Kim, Young Sang & Davidson III, Wallace N., 2008. "Multiple directorships and corporate diversification," Journal of Empirical Finance, Elsevier, vol. 15(3), pages 418-435, June.
    17. Morck, Randall & Shleifer, Andrei & Vishny, Robert W., 1988. "Management ownership and market valuation : An empirical analysis," Journal of Financial Economics, Elsevier, vol. 20(1-2), pages 293-315, January.
    18. Morck, Randall & Shleifer, Andrei & Vishny, Robert W., 1988. "Management ownership and market valuation," Scholarly Articles 29407535, Harvard University Department of Economics.
    19. repec:wly:coacre:v:25:y:2008:i:4:p:1147-1182 is not listed on IDEAS
    20. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    21. Jyoti Mahadeo & Teerooven Soobaroyen & Vanisha Hanuman, 2012. "Board Composition and Financial Performance: Uncovering the Effects of Diversity in an Emerging Economy," Journal of Business Ethics, Springer, vol. 105(3), pages 375-388, February.
    22. Ines Maraghni & Mehdi Nekhili, 2014. "La diligence du comité d'audit dans les entreprises françaises : question d'indépendance ou de compétence ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(2), pages 95-124.
    23. Oxelheim, Lars & Randoy, Trond, 2003. "The impact of foreign board membership on firm value," Journal of Banking & Finance, Elsevier, vol. 27(12), pages 2369-2392, December.
    24. Deli, Daniel N. & Gillan, Stuart L., 2000. "On the demand for independent and active audit committees," Journal of Corporate Finance, Elsevier, vol. 6(4), pages 427-445, December.
    25. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
    26. Helen Kang & Mandy Cheng & Sidney J. Gray, 2007. "Corporate Governance and Board Composition: diversity and independence of Australian boards," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 194-207, March.
    27. Bernard Gumb & Christine Noël Lemaitre, 2007. "Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours," Post-Print hal-00765290, HAL.
    28. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
    29. Gul, Ferdinand A. & Srinidhi, Bin & Ng, Anthony C., 2011. "Does board gender diversity improve the informativeness of stock prices?," Journal of Accounting and Economics, Elsevier, vol. 51(3), pages 314-338, April.
    30. Roberto Di Pietra & Christos Grambovas & Ivana Raonic & Angelo Riccaboni, 2008. "The effects of board size and ‘busy’ directors on the market value of Italian companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 73-91, March.
    31. Claude Francoeur & Réal Labelle & Bernard Sinclair-Desgagné, 2008. "Gender Diversity in Corporate Governance and Top Management," Journal of Business Ethics, Springer, vol. 81(1), pages 83-95, August.
    32. Helland, Eric, 2006. "Reputational Penalties and the Merits of Class-Action Securities Litigation," Journal of Law and Economics, University of Chicago Press, vol. 49(2), pages 365-395, October.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01901185. 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: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.