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

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  • Ilyass Chaker

    (UT - Université de Tours, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

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.

Suggested Citation

  • Ilyass Chaker, 2022. "Les caractéristiques des comités d'audit : Déterminants de la performance financière et de la qualité informationnelle ?," Post-Print hal-03680709, HAL.
    • Handle: RePEc:hal:journl:hal-03680709
    Note: View the original document on HAL open archive server: https://hal.science/hal-03680709
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