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L'influence des auditeurs externes et des comités d'audit sur le contenu informatif des manipulations comptables

Author

Listed:
  • R. Janin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • C. Piot

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

No abstract is available for this item.

Suggested Citation

  • R. Janin & C. Piot, 2008. "L'influence des auditeurs externes et des comités d'audit sur le contenu informatif des manipulations comptables," Post-Print halshs-00365223, HAL.
    • Handle: RePEc:hal:journl:halshs-00365223
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    Citations

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    Cited by:

    1. Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2016. "Élaboration des démonstrations et des évaluations de sûreté : une approche pragmatiste," Post-Print hal-01546183, HAL.
    2. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
    3. Hatem Mansali, 2009. "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 39-83, December.
    4. Sondes Draief, 2021. "Earnings Management Incentives and the Pricing of Discretionary Accruals," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-77, July.
    5. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
    6. Ilyass Chaker, 2022. "Les caractéristiques des comités d'audit : Déterminants de la performance financière et de la qualité informationnelle ?," Post-Print hal-03680709, HAL.

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