Géraldine Broye et Pauline Johannes, enseignants-chercheurs à l'EM Strasbourg, ont publié récemment un article dans le volume 27 de la revue Accounting Auditing Control.
L'article est intitulé : “Determinants of audit committee effectiveness: Reviewing a decade of empirical research”.
The last decade has been rich in academic insights regarding the effectiveness of audit committees. Our paper offers a review of the related literature and discusses the main contributions and implications of recent empirical research. We analyse the major findings of 143 studies published from 2007 to 2018. This review is organised around four major issues, identified in relation to theoretical perspectives and methodological approaches. The determinants of audit committee effectiveness are complex, and researchers play a central role in developing our understanding of the multiple implications of audit committee composition, its governance and its interactions with various actors involved in the financial reporting process. Specifically, this work identifies emerging research directions and suggest opportunities for future research.