Les caractéristiques des comités d'audit: Déterminants de la performance financière et de la qualité informationnelle ?

Ilyass Chaker ()
Additional contact information
Ilyass Chaker: UT - Université de Tours, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

Post-Print from HAL

Abstract: The proliferation of financial scandals over the past decades has spread doubts upon the quality of financial information and financial performance, leading in return to a greater codification of the rules of good governance which now require the establishment of audit committees within firms calling on public savings. The audit committee which is as an advisory body emanates from the board of directors and is in charge of improving the quality of accounting information as well as financial performance. Our work aims to explain through a quantitative study, based on a sample of 89 non-financial companies from the SBF 120 during the period 2015-2018, the impact of the characteristics of audit committees (independence, expertise, involvement, size, gender diversity) on the quality of information. as well as the financial performance of organizations. Our investigation supports that the size of the audit committee negatively impacts the quality of financial information, while the independence of the audit committee members negatively influences the financial performance of organizations.

Keywords: Audit committee; Corporate governance; Quality of accounting and financial information; Financial performance; Comité d'audit; Gouvernance d'entreprise; Qualité de l'information comptable et financière; Performance financière (search for similar items in EconPapers)
Date: 2022-05-24
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03680709
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in 43e Congrès annuel de l'AFC, Association Francophone de Comptabilité, May 2022, Bordeaux, France

Downloads: (external link)
https://hal.science/hal-03680709/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-03680709

Access Statistics for this paper

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