Résumés
Résumé
Cet article vise à examiner l’importance du rôle de contrôle exercé par le comité d’audit sur la fiabilité des états financiers dans les sociétés américaines. Plus précisément, nous cherchons à déterminer l’influence de certaines caractéristiques du comité d’audit sur la qualité des bénéfices comptables. Pour atteindre cet objectif, nous avons étudié, de 2000 à 2004, un échantillon de 100 entreprises américaines qui exercent dans divers secteurs d’activités. Nous avons choisi la pertinence et le niveau de conservatisme comptable comme mesures de la qualité des bénéfices. Ainsi, nous avons remarqué une relation positive entre la qualité des bénéfices et l’efficacité des comités d’audit grâce à l’indépendance, à l’orientation, à l’expertise et à la diligence de ces membres.
Abstract
The aim of this study is to examine the importance of the role of control exerted by the audit committee on the reliability of the financial statements within the framework of American companies. More precisely, we seek to determine the influence of certain characteristics of the audit committee on the quality of the accounting earnings. To achieve this goal, we based ourselves on a sample of 100 American companies, operating in various sectors over the period going from 2000 to 2004. We chose the relevance and the level of countable conservatism like measurements of the quality of the benefit. Thus, we found a positive relationship between the earning quality and the effectiveness of the audit committee appreciated through independence, instruction, expertise and the diligence of these members.
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