Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...

Although researchers commonly acknowledge that public-company audits should add value by improving the precision of financial information via reduced estimation errors, prior literature correctly notes that there is little direct archival evidence to support this assertion. Moreover, regulatory...

In this study we tried to explore the idea of the independence of internal audit committee, independence of finance and accounting departments and the corporate charter followed by the board of directors of an organization and how they protect existing and prospective investors. A multiple...