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La réputation de l'audit externe et les mécanismes de gouvernement d'entreprise: Interactions et effet sur la performance

Author

Listed:
  • Fodil Adjaoud

    (École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa])

  • Chokri Mamoghli

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

  • Fatma Siala

    (Unité de Recherche Gouvernance, ESC Sfax - ESC Sfax - Ecole Supérieure de Commerce Sfax)

Abstract

L'objectif de cette étude est d'analyser l'impact de la combinaison de la réputation de l'audit externe et des mécanismes internes de gouvernement d'entreprise sur la performance. Les tests menés sur un échantillon de 289 entreprises canadiennes sur trois ans supportent l'hypothèse de substitution proposée par la littérature. Nos résultats montrent qu'une meilleure réputation de l'audit pourrait ne plus constituer une prérogative aussi bien pour les actionnaires que pour les administrateurs, grâce à un effet de substituabilité entre l'efficacité de contrôle exercé par certains mécanismes internes et le choix d'un auditeur fortement réputé. Ainsi, nos résultats appuient les conclusions selon lesquelles les entreprises à forte structure interne de gouvernance sacrifient la gouvernance externe.

Suggested Citation

  • Fodil Adjaoud & Chokri Mamoghli & Fatma Siala, 2007. "La réputation de l'audit externe et les mécanismes de gouvernement d'entreprise: Interactions et effet sur la performance," Post-Print halshs-00544896, HAL.
    • Handle: RePEc:hal:journl:halshs-00544896
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544896
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    References listed on IDEAS

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