IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

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

  • Christian Prat Dit Hauret

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

  • Iliya Komarev

    ()

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

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://halshs.archives-ouvertes.fr/docs/00/58/12/83/PDF/80.pdf
Download Restriction: no

Paper provided by HAL in its series Post-Print with number halshs-00581283.

as
in new window

Length:
Date of creation: May 2005
Date of revision:
Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
Handle: RePEc:hal:journl:halshs-00581283
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581283/en/
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. 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.
  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. 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.
  4. 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.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581283. 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)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.