La diffusion des comités d'audit aux Etats-Unis et en France : une étude comparative

The purpose of this paper is to demonstrate that although audit committees as a mechanism of corporate governance have been created only recently in France, they are set up for the same reasons as in the United States. Directors' shortcomings in their duty of care may have favoured the awareness of the need for the creation of such committees.

MoreLess

Year of publication:	1998-05
Authors:	Thiéry-Dubuisson, Stéphanie
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	création \| comités d'audit \| United States \| France \| creation \| audit committees \| Etats-Unis

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

More details

Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010708158