recourir à deux auditeurs se solde notamment par une moindre concentration du marché de l’audit : les Big Four détiennent une … conduisent à avancer que des assouplissements réglementaires du marché de l’audit pourraient s’avérer bénéfiques pour les … the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint-audit …

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in … increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and … internal control, our intention being to identify synergies between the internal audit function and its impact on the quality …

effect on the governance structures of firms. We find that audit committee members and outside directors of firms that … the detection of these weaknesses. We also find that the market reacts positively to the improvement in audit committee …