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Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne: cas des entreprises françaises

Inès Maraghni, Mehdi Nekhili () and Tawhid Chtioui ()
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Tawhid Chtioui: DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique

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Abstract: Our study aims to investigate the relationship between the characteristics of the audit committee and the extent of reporting on internal control. The results show that the statutory attributes affect the extent of reporting related to some pillars of internal control and act as substitutes for demographic attributes. However, demographic attributes contribute to improve the extent of reporting on the "Monitoring activities", an integral component of internal control, and complement in this case the role of statutory attributes. Our results also show that the implementation of the 2006 European directive has improved the level of disclosure on internal control and has reinforced the role of the statutory attributes at the expense of that played by the diversity of audit committee.

Keywords: Extent of the internal control reporting; Audit committee; Statutory attributes; Demographic attributes; European directive; Etendue du reporting sur le contrôle interne; Comité d’audit; Attributs statutaires; Attributs démographiques; Directive européenne (search for similar items in EconPapers)
Date: 2016
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France.

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