IDEAS home Printed from
   My bibliography  Save this paper

Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises


  • Jeannette Bennecib



Si le commissariat aux comptes est une institution reconnue par un large public, le co-commissariat aux comptes semble ignoré. Dans un contexte de remise en cause de la crédibilité des informations financières et de l'opinion de l'auditeur, nous nous interrogeons sur l'efficacité d'un double contrôle dans les SA cotées françaises. A partir du cadre conceptuel normatif de l'efficacité du cocommissariat aux comptes, nous proposons un modèle explicatif fondé sur le principe d'indépendance en apparence.

Suggested Citation

  • Jeannette Bennecib, 2002. "Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises," Post-Print halshs-00584433, HAL.
  • Handle: RePEc:hal:journl:halshs-00584433
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. 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.
    2. 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.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Roger Hussey, 1999. "The Familiarity Threat and Auditor Independence," Corporate Governance: An International Review, Wiley Blackwell, vol. 7(2), pages 190-197, April.
    Full references (including those not matched with items on IDEAS)


    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:halshs-00584433. 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: .

    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.