PROFESSIONALISATION DES ADMINISTRATEURS ET FONCTIONNEMENT DES COMITES ISSUS DU CONSEIL D'ADMINISTRATION: LE CAS D'UNE BANQUE COOPERATIVE

Christine Marsal

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Abstract: Basel Committee on banking supervision issued consultative document on corporate governance principles for banks. The second principle argue that board members should and remain qualified in economics ans finance. So banks could be obliged to change the board to be compliant with this principle. Cooperative banks have been involved in this evolution, for many years. This recommandation, give us the opportunity to know how a board could be removed (to be more diversified) and what are the consequences on the audit committte functionning. Our result shows that this kind of change encounter many resistances, and the news skills come both from training than recruiting new administrators. The training process have no influence on audit quality and independancy. Training is strongly associated with poorly diversified board.

Keywords: knowledge governance; cooperative bank; audit comitee; board; gouvernance cognitive; comité d'audit; compétences; conseil d'administration; banque coopératives (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188787v1
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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