La diffusion des comités d'audit aux Etats-Unis et en France: une étude comparative

Stéphanie Thiéry-Dubuisson ()
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Stéphanie Thiéry-Dubuisson: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The purpose of this paper is to demonstrate that although audit committees as a mechanism of corporate governance have been created only recently in France, they are set up for the same reasons as in the United States. Directors' shortcomings in their duty of care may have favoured the awareness of the need for the creation of such committees.

Keywords: audit committees; United States; comités d'audit; création; France; Etats-Unis (search for similar items in EconPapers)
Date: 1998-05
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Published in XIXème Congrès de l'Association Française de Comptabilité, May 1998, Nantes, France. pp.243-258

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151872

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