Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises
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References listed on IDEAS
- Ferdinand A. Gul & Judy S.L. Tsui, 1994. "Perceptions of Auditor Independence: The Moderating Role of Personality," Corporate Governance: An International Review, Wiley Blackwell, vol. 2(4), pages 203-209, October.
- Pany, Kurt & Reckers, P. M. J., 1983. "Auditor independence and nonaudit services : Director views and their policy implications," Journal of Accounting and Public Policy, Elsevier, vol. 2(1), pages 43-62.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Roger Hussey, 1999. "The Familiarity Threat and Auditor Independence," Corporate Governance: An International Review, Wiley Blackwell, vol. 7(2), pages 190-197, April.
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Keywordsco-commissariat aux comptes; modèle; efficacité; indépendance en apparence; audit légal; SA cotées françaises;
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