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

Author

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  • Ines Maraghni

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • Mehdi Nekhili

    (GAINS - ARGUMANS - Atelier De Recherche En Gestion De L'université Du Mans - GAINS - Groupe d'Analyse des Itinéraires et des Niveaux Salariaux - UM - Le Mans Université)

Abstract

Our study aims to investigate the relationship between the characteristics of the audit committee, voluntary implemented, and the extent of reporting on internal control. Using a sample of French companies listed in compartments A, B, and C of Eurolist that voluntarily maintained an audit committee in the period 2004-2008, our results show that the statutory (demographic) attributes affect positively (negatively) the extent of reporting related to some pillars of internal control. 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 call into question the scope of the transposition into French law of the 8th European Directive, which imposes few restrictions on members'independence and the competence of the audit committee and obscures the questions of diligence, multiple directorships and tenure.

Suggested Citation

  • Ines Maraghni & Mehdi Nekhili, 2018. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : Le cas des entreprises françaises," Post-Print hal-02511990, HAL.
    • Handle: RePEc:hal:journl:hal-02511990
    DOI: 10.3917/rsg.294.0085
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