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

Conference object, Preprint OPEN
Sonda Marrakchi Chtourou; Sana Ben Hassine;
(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

    Abbott L. J., S. Parker (2000) “Auditor selection and audit committee characteristics”, Auditing: a Journal of Practice and Theory n°19 (2), pp. 47-66.

    Beasley M.S, J. V.Carcello, D. R. Hermanson, P. D. Lapides (2000), “Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms” Accounting Horizons, n°14 (December), pp. 441-454.

    Bédard J. C., K. M Johnstone (2004), “Earning Manipulation Risk, Corporate Governance Risk and Auditors' Planning and Pricing Decision”, The Accounting Review n°79 (April), pp. 277-304.

    Bédard J., S. Marrakchi Chtourou, L. Courteau (2004), « The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management », Auditing: a journal of practice and theory. Vol. 23 (Sep.), No. 2; pp. 13-36.

    DeZoort F.T., D. R Hermanson, D. S. Archambeault et S. A Reed (2002), “Audit committee effectiveness: A synthesis of the empirical audit committee literature”, Journal of Accounting Literature, n° 21, pp.38-54.

    DeZoort F. T (1997), “An investigation of audit committees' oversight responsibilities”, Abacus n°33(September), pp. 208-227.

    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.

  • Metrics
    No metrics available
Share - Bookmark