Impact de la mise en places des comités d'audit dans les banques tunisiennes

Conference object, Preprint French OPEN
Marrakchi Chtourou , Sonda ; Ben Hassine , Sana (2006)
  • Publisher: HAL CCSD
  • Subject: comité d'audit | gouvernance | efficacité | étude de cas | [SHS.GESTION] Humanities and Social Sciences/Business administration | Banque | Banque,comité d'audit,efficacité,étude de cas,gouvernance | [ SHS.GESTION ] Humanities and Social Sciences/Business administration

International audience; Dans le cadre de la présente étude, nous proposons d'investiguer l'impact de la création du comité d'audit sur certains éléments du système de gouvernance des banques tunisiennes. Plus particulièrement, ces éléments concernent le fonctionnement d... View more
  • References (34)
    34 references, page 1 of 4

    5.3.1. Impact de la création du comité d'audit sur le fonctionnement du conseil

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    DeZoort F. T., S. Salterio (2001), “The effects of corporate governance experience and audit knowledge on audit committee members' judgments”, Auditing: A Journal of Practice & Theory n°20 (September), pp. 31-47.

    DiMaggio P., W. Powell (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organisational fields”, American Sociological Review, n° 48(2), pp. 147-60.

    Fama E., M. Jensen (1983), « Separation of ownership and control », Journal of Law and Economic (June), pp. 301-325.

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