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Les Déterminants Du Choix De Membres Indépendants De Comités D'Audit Au Sein Des Entreprises Françaises Cotées : Une Analyse Empirique

Author

Listed:
  • Christian Prat Dit Hauret

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

  • Iliya Komarev

    () (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

Selon les travaux existants, pour être efficace un comité d'audit doit d'abord être composé de membres indépendants. L'étude s'intéresse aux facteurs apparents, expliquant le choix d'administrateurs indépendants au sein du comité d'audit. Les résultats mettent en évidence trois facteurs associés au choix d'administrateurs non indépendants au sein du comité d'audit : l'appartenance de la société à un group, la qualité de l'audit externe et la taille du conseil d'administration.

Suggested Citation

  • Christian Prat Dit Hauret & Iliya Komarev, 2005. "Les Déterminants Du Choix De Membres Indépendants De Comités D'Audit Au Sein Des Entreprises Françaises Cotées : Une Analyse Empirique," Post-Print halshs-00581283, HAL.
  • Handle: RePEc:hal:journl:halshs-00581283
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581283
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    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 43-58.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Pierre-Yves Gomez, 2003. "Jalons pour une histoire des théories du gouvernement des entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 183-208, December.
    4. Menon, Krishnagopal & Deahl Williams, Joanne, 1994. "The use of audit committees for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 121-139.
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