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La place de l'audit externe dans la gestion des résultats comptables. Cas des entreprises tunisiennes

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  • Fatma Zehri

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

Dans cette étude, nous avons tenté de tester empiriquement, un modèle intégrateur de gestion du résultat comptable en se basant sur les apports de la théorie de l'agence et les réflexions sur le gouvernement des entreprises. A coté des hypothèses classiques de la théorie positive, les coûts politiques, la richesse des dirigeants et les clauses contractuelles, nous postulons que la gestion du résultat comptable est associée conjointement à la qualité d'audit externe et à des mécanismes de contrôle des dirigeants notamment la structure de propriété, le conseil d'administration et l'investissement institutionnel. Pour la détection de la gestion des résultats comptables, nous avons retenu l'approche des accruals discrétionnaires estimés selon deux versions différentes du modèle de flux de trésorerie. Les résultats obtenus sur un échantillon de 136 firmes tunisiennes observées sur la période 1997-2000, suggèrent que ni les auditeurs « big six » ni l'ancienneté du mandat de l'auditeur réduisent l'ampleur des manipulations comptables. Par contre, nous avons trouvé que les grands cabinets d'audit nationaux limitent significativement l'exercice de la discrétion comptable par les dirigeants. Par ailleurs, nous avons enregistré que la propriété managériale et la taille du conseil sont de nature à influencer sensiblement la gestion du résultat comptable

Suggested Citation

  • Fatma Zehri, 2006. "La place de l'audit externe dans la gestion des résultats comptables. Cas des entreprises tunisiennes," Post-Print halshs-00558387, HAL.
    • Handle: RePEc:hal:journl:halshs-00558387
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558387
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    References listed on IDEAS

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