EconPapers    
Economics at your fingertips  
 

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

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

Post-Print from HAL

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
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01901185
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

Downloads: (external link)
https://hal.archives-ouvertes.fr/hal-01901185/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901185

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

 
Page updated 2020-01-14
Handle: RePEc:hal:journl:hal-01901185