Proceedings

Malone, C.F. & Roberts, R.W. (1996) “Factors associated with the incidence of reduced audit
quality behaviors”, Auditing: A Journal of Practice & Theory, vol. 15, no. 2: 49-64
Manita, R. (2008) “La qualité de l’audit externe: proposition d’une grille d’évaluation axée
sur le processus d’audit”, Management, vol 11, no. 2 : 187-209
Marois, B. & Bompoint, P. (2004) “Gouvernement d’entreprise et communication
financière”, Economica, Paris: 305-360
McMullen, D.A. (1996) “Audit committee performance: an investigation of the consequences
associated with audit committees”, Auditing: A Journal of Practice & Theory, vol. 15,
no. 1: 87-103
McNair, C.J. (1991) “Proper compromises: the management control dilemma in public
accounting and its impact on auditor behavior”, Accounting, Organizations and
Society, vol.16, no. 7: 635-653
Moizer, P. (1997) “Auditor reputation: the international empirical evidence”, International
Journal of Auditing, vol. 1, no. 1: 61-74
Nichols, D. R. & Smith, D. (1983) “Auditor credibility and auditor changes”, Journal of
Accounting Research, vol. 21: 534-544
Nichols, D.R. & Price, K.H. (1976) “The Auditor-Firm Conflict: an Analysis Using Concepts
of Exchange Theory
Palmrose, Z. (1988), “An analysis of auditor litigation and audit service quality”, The
Accounting Review, vol. 63, no. 1: 55-73
Persons, O.S. (2009) “Audit committee characteristics and earlier voluntary ethics disclosure
among fraud and no-fraud firms”, International Journal of Disclosure and
Governance, vol. 6, no. 4: 284-297
Pigé, B. (2003) “Les enjeux du marché de l'audit”, Revue Française de Gestion, vol. 29,
no. 147: 87-103
Power, M.K. (1995) “Auditing, expertise and the sociology of technique”, Critical
Perspectives on Accounting, vol. 6, no. 4: 317-339
Prat dit Hauret, C. (2000) “L’indépendance du commissaire aux comptes: cadre conceptuel et
analyse empirique”, Thèse de doctorat en sciences de gestion, Université de
Montesquieu-Bordeaux IV, septembre : 584
Prat dit Hauret, C. & Komarev, I. (2005) “Légitimité et exigences réglementaires au sein de la
gouvernance des sociétés cotées américaines et françaises : Les comités d’audit”,
Revue des Sciences de Gestion, Direction et Gestion, no. 216: 33-47
Raghunandan, K. & Rama, D.V. (2003) “Audit Committee Composition and Shareholder
Actions: Evidence from Voting on Auditor Ratification”, Auditing, vol. 22, no. 2: 253
Raimbourg, PH. (1997) “Asymétrie de l’information, théorie de l’agence et gestion
d’entreprise”, Encyclopédie de gestion, Economica : Paris
Sheela Thiruvadi (2008) “Gender Differences and Audit Committee Characteristics, Working
Paper
Spira, L.F. (2003) “Audit committees: Begging the questions?” Corporate Governance: An
International Review, vol. 11, no. 3: 180-188
Sutton, S.G. (1993) “Towards an understanding of the factors affecting the quality of the audit
process”, Auditing: A Journal of Practice & Theory, vol. 24: 88-105
Turley, S. & Zaman, M. (2007) “Audit committee effectiveness: informal processes and
behavioral effects”, Accounting, Auditing & Accountability Journal, vol. 20, no. 5:
765-788
Uzun, H., Szewczyk, S.H. & Varma, R. (2004) “Board composition and corporate fraud”,
Financial Analysts Journal, May/June: 33-43
Wooten, T.C. (2003) “Research about audit quality”, CPA Journal, vol. 73, no. 1: 48-64
Yang, J.S. & Krishnan, J. (2005) “Audit committees and quarterly earnings management”,
International Journal of Auditing, vol. 9: 201-219
Zhang, Y., Zhou, J. & Zhou, N. (2007) “Audit committee quality, auditor independence and
internal control weaknesses”, Journal of Accounting and Public Policy, vol. 26:
300-327
~ 31 ~