Audit committee radiography

Radiographie d’un comité d’audit bancaire mutualiste

Katia Lobre ()
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Katia Lobre: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: The need for a financial regulation pushes companies to shed light on audit committees. Agency theory underestimates perceptions and internal actors' behaviors. An investigation performed in the mutualist banking sector leads to build an analysis tool of this committees. In addition, this study improves knowledge of committee's contribution for corporate governance.

Keywords: Audit committees – Mutualistic bank governance; Comités d’audit - Gouvernance bancaire mutualiste (search for similar items in EconPapers)
Date: 2015-11
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Published in Revue management & avenir, 2015, 81, pp.81-100. ⟨10.3917/mav.081.0081⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01232218

DOI: 10.3917/mav.081.0081

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