{"id":"https://openalex.org/W1990970201","doi":"https://doi.org/10.3917/cca.202.0095","title":"La diligence du comit\u00e9 d'audit dans les entreprises fran\u00e7aises : question d'ind\u00e9pendance ou de comp\u00e9tence ?","display_name":"La diligence du comit\u00e9 d'audit dans les entreprises fran\u00e7aises : question d'ind\u00e9pendance ou de comp\u00e9tence ?","publication_year":2014,"publication_date":"2014-08-19","ids":{"openalex":"https://openalex.org/W1990970201","doi":"https://doi.org/10.3917/cca.202.0095","mag":"1990970201"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.202.0095","doi":"https://doi.org/10.3917/cca.202.0095","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.202.0095","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_202_0095&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_202_0095&download=1","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013017369","display_name":"In\u00e8s Maraghni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4400008916","display_name":"REGARDS Recherches en \u00c9conomie Gestion AgroRessources Durabilit\u00e9 Sant\u00e9","ror":"https://ror.org/03nr3p279","country_code":"FR","type":"facility","lineage":["https://openalex.org/I4400008916","https://openalex.org/I96226040"]},{"id":"https://openalex.org/I96226040","display_name":"Universit\u00e9 de Reims Champagne-Ardenne","ror":"https://ror.org/03hypw319","country_code":"FR","type":"education","lineage":["https://openalex.org/I96226040"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Ines Maraghni","raw_affiliation_strings":["Doctorante, Universit\u00e9 de ReimsLaboratoire REGARDS57bis Rue Pierre Taittinger51096 Reims Cedex","Recherches en \u00c9conomie Gestion AgroRessources Durabilit\u00e9 Sant\u00e9- EA 6292"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doctorante, Universit\u00e9 de ReimsLaboratoire REGARDS57bis Rue Pierre Taittinger51096 Reims Cedex","institution_ids":["https://openalex.org/I4400008916","https://openalex.org/I96226040"]},{"raw_affiliation_string":"Recherches en \u00c9conomie Gestion AgroRessources Durabilit\u00e9 Sant\u00e9- EA 6292","institution_ids":["https://openalex.org/I4400008916"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054535764","display_name":"Mehdi Nekhili","orcid":"https://orcid.org/0000-0002-4042-4428","observed_orcids":["https://orcid.org/0000-0002-4042-4428"]},"institutions":[{"id":"https://openalex.org/I1289910757","display_name":"NEOMA Business School","ror":"https://ror.org/01g1pe685","country_code":"FR","type":"education","lineage":["https://openalex.org/I1289910757"]},{"id":"https://openalex.org/I96226040","display_name":"Universit\u00e9 de Reims Champagne-Ardenne","ror":"https://ror.org/03hypw319","country_code":"FR","type":"education","lineage":["https://openalex.org/I96226040"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Mehdi Nekhili","raw_affiliation_strings":["Ma\u00eetre de Conf\u00e9rences HDR, Universit\u00e9 de Reims\u00a0; Professeur affili\u00e9, NEOMA Business School1 rue du Mar\u00e9chal Juin \u2013 BP 21576825 Mont-Saint-Aignan CedexFrance","Neoma Business School","Universit\u00e9 de Reims Champagne-Ardenne"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ma\u00eetre de Conf\u00e9rences HDR, Universit\u00e9 de Reims\u00a0; Professeur affili\u00e9, NEOMA Business School1 rue du Mar\u00e9chal Juin \u2013 BP 21576825 Mont-Saint-Aignan CedexFrance","institution_ids":["https://openalex.org/I1289910757","https://openalex.org/I96226040"]},{"raw_affiliation_string":"Neoma Business School","institution_ids":["https://openalex.org/I1289910757"]},{"raw_affiliation_string":"Universit\u00e9 de Reims Champagne-Ardenne","institution_ids":["https://openalex.org/I96226040"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.25129862,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"Tome 20","issue":"2","first_page":"95","last_page":"124"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.04490000009536743,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.03350000083446503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-diligence","display_name":"audit committee diligence","score":0.7639999985694885},{"id":"https://openalex.org/keywords/audit-committee-independence","display_name":"audit committee independence","score":0.8050000071525574},{"id":"https://openalex.org/keywords/audit-committee-competence","display_name":"audit committee competence","score":0.9290000200271606},{"id":"https://openalex.org/keywords/board-composition","display_name":"board composition","score":0.4180000126361847},{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.5490000247955322},{"id":"https://openalex.org/keywords/age-diversity","display_name":"age diversity","score":0.9919999837875366},{"id":"https://openalex.org/keywords/foreign-board-members","display_name":"foreign board members","score":0.8610000014305115},{"id":"https://openalex.org/keywords/non-financial-listed-companies","display_name":"non-financial listed companies","score":0.6759999990463257}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6449165940284729},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.34691303968429565},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.10383030772209167}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.3917/cca.202.0095","doi":"https://doi.org/10.3917/cca.202.0095","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.202.0095","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_202_0095&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"mag:3122755666","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:hal:journl:hal-01165515","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:HAL:hal-01165515v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-01165515","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2014, Tome 20, pp 95-124. ⟨10.3917/cca.202.0095⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-02380642v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-02380642","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2014, 20 (2), pp.95. ⟨10.3917/cca.202.0095⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:cairn.info:CCA_202_0095","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/article.php?ID_ARTICLE=CCA_202_0095","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 20 | 2 | 2014-08-19 | p. 95-124 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_202_0095","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2014-2-page-95?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 20 | 2 | 2014-08-19 | p. 95-124 | 1262-2788","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.202.0095","doi":"https://doi.org/10.3917/cca.202.0095","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.202.0095","pdf_url":"https://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_202_0095&download=1","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1990970201.pdf","grobid_xml":"https://content.openalex.org/works/W1990970201.grobid-xml"},"referenced_works_count":68,"referenced_works":["https://openalex.org/W1496085697","https://openalex.org/W1513149255","https://openalex.org/W1531128585","https://openalex.org/W1599887070","https://openalex.org/W1944115411","https://openalex.org/W1965804466","https://openalex.org/W1968044075","https://openalex.org/W1973024992","https://openalex.org/W1979999347","https://openalex.org/W1980727277","https://openalex.org/W1980750060","https://openalex.org/W1999189692","https://openalex.org/W2006751321","https://openalex.org/W2010009669","https://openalex.org/W2010751726","https://openalex.org/W2013377881","https://openalex.org/W2021428285","https://openalex.org/W2025880900","https://openalex.org/W2028261688","https://openalex.org/W2029119498","https://openalex.org/W2029316904","https://openalex.org/W2030214259","https://openalex.org/W2037568865","https://openalex.org/W2037668009","https://openalex.org/W2045920322","https://openalex.org/W2053191020","https://openalex.org/W2054579923","https://openalex.org/W2057190074","https://openalex.org/W2060830173","https://openalex.org/W2066348548","https://openalex.org/W2075288496","https://openalex.org/W2079665046","https://openalex.org/W2085606938","https://openalex.org/W2087078290","https://openalex.org/W2087944368","https://openalex.org/W2088894329","https://openalex.org/W2090152043","https://openalex.org/W2094215945","https://openalex.org/W2095413418","https://openalex.org/W2100086461","https://openalex.org/W2108377819","https://openalex.org/W2109507579","https://openalex.org/W2117710868","https://openalex.org/W2127493932","https://openalex.org/W2145933542","https://openalex.org/W2146335940","https://openalex.org/W2147361230","https://openalex.org/W2151289066","https://openalex.org/W2160356623","https://openalex.org/W2160469269","https://openalex.org/W2161073769","https://openalex.org/W2164494984","https://openalex.org/W2171983833","https://openalex.org/W2179772389","https://openalex.org/W2598884414","https://openalex.org/W2752617332","https://openalex.org/W3121866448","https://openalex.org/W3122352666","https://openalex.org/W3123323948","https://openalex.org/W3125059406","https://openalex.org/W3125106350","https://openalex.org/W3125126843","https://openalex.org/W3125127692","https://openalex.org/W3125410430","https://openalex.org/W3125688476","https://openalex.org/W4253216628","https://openalex.org/W4253408299","https://openalex.org/W4255207779"],"related_works":["https://openalex.org/W1831747537","https://openalex.org/W4256242828","https://openalex.org/W2196477350","https://openalex.org/W6982910640","https://openalex.org/W3027864463","https://openalex.org/W2972987635","https://openalex.org/W6992448445","https://openalex.org/W2093764978","https://openalex.org/W7148398952","https://openalex.org/W3125779752"],"abstract_inverted_index":{"Notre":[0],"\u00e9tude":[1],"porte":[2],"sur":[3,29,105,125],"la":[4,7,30,43,54,69,87,93,106,109,115,128,134,137],"relation":[5],"entre":[6,159],"composition":[8],"du":[9,45,139,146,148,152],"comit\u00e9":[10,27,46,90,149],"d\u2019audit":[11,28,47,150],"et":[12,24,59,73,127,132,162],"sa":[13],"diligence":[14,44,88,138],"pour":[15],"un":[16],"\u00e9chantillon":[17],"de":[18,95,108,114,123,136,168],"176":[19],"entreprises":[20],"fran\u00e7aises":[21],"non-financi\u00e8res":[22],"cot\u00e9es":[23],"disposant":[25],"d\u2019un":[26],"p\u00e9riode":[31],"2004\u20132008.":[32],"Les":[33],"r\u00e9sultats":[34,101],"des":[35,71,75,130],"analyses":[36],"multivari\u00e9es":[37],"montrent":[38],"que":[39,53,92],"l\u2019ind\u00e9pendance":[40,126],"contribue":[41,67],"\u00e0":[42],"via":[48,68],"l\u2019assiduit\u00e9":[49,74],"aux":[50],"r\u00e9unions,":[51],"alors":[52,91],"comp\u00e9tence":[55,129],"individuelle":[56],"(niveau":[57],"d\u2019\u00e9tudes":[58],"exp\u00e9rience":[60],"acquise":[61],"dans":[62,155],"les":[63,160],"autres":[64],"comit\u00e9s)":[65],"y":[66],"fr\u00e9quence":[70],"r\u00e9unions":[72],"membres.":[76],"La":[77],"diversit\u00e9":[78],"par":[79,83],"le":[80,144],"genre":[81],"ou":[82],"l\u2019\u00e2ge":[84],"n\u2019affecte":[85],"aucunement":[86],"dudit":[89],"pr\u00e9sence":[94],"membres":[96,131,161],"\u00e9trangers":[97],"joue":[98],"n\u00e9gativement.":[99],"Ces":[100],"soul\u00e8vent":[102],"quelques":[103],"interrogations":[104],"port\u00e9e":[107],"transposition":[110],"en":[111,166],"droit":[112],"fran\u00e7ais":[113],"8":[116],"e":[117],"Directive":[118],"europ\u00e9enne":[119],"qui":[120],"impose":[121],"peu":[122],"contraintes":[124],"occulte":[133],"question":[135],"comit\u00e9.":[140],"Ils":[141],"questionnent":[142],"\u00e9galement":[143],"r\u00f4le":[145],"pr\u00e9sident":[147],"(ou":[151],"conseil":[153],"d\u2019administration)":[154],"l\u2019\u00e9tablissement":[156],"d\u2019une":[157,163],"coh\u00e9sion":[158],"dynamique":[164],"collective":[165],"situation":[167],"diversit\u00e9.":[169]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}