This research tries to understand audit committee’s working and effectiveness. It aims to open the audit committee black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 interviews with attendees of 32 CAC 40 companies’ audit...

Cet article cherche à déterminer dans quelle mesure et dans quel contexte les administrateurs d’un comité d’audit expriment leurs préférences et leurs points de vue à la direction financière ainsi qu’aux auditeurs inernes et externes, de manière à exercer une influence sur la...

This article endeavours to determine in which extent and in which context the audit committee directors express their preferences and their points of view to the financial team members and to external and internal auditors, in order that they can have an influence on the quality of financial...

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for French public companies have led to the emergence of a new actor: the external appraiser specialized in the purchase price allocation. In France, these external appraisers...

The practice of audit committees in France became an obligation for listed companies. Nevertheless, even if France adopted this practice, she did not adopt all the Anglo-Saxon recommendations considered as good practices: the French audit committees are not totally independent; France is also...

My analysis indicates power games taking place between directors, external auditors and the financial management. These power games would play a key role in the construction of external auditor's independence. More particularly, these games would be sources of constraints, of comfort and of...

The external auditor isn’t the only actor who has an auditing mission. Audit committee’s directors and internal auditors have one of it. Their interactions can influence external auditor’s independence. This study is interested in the means by which these relations influence external...

We examine auditor choice for listed companies in France where two (joint) auditors are required by law. The joint audit requirement creates a unique setting to study if a firm’s ownership structure affects its auditor-pair choice as well the consequences on earning quality. The results...