Légitimité et exigences réglementaires au sein de la gouvernance des sociétés cotées américaines et françaises (notice n° 1021054)
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| fixed length control field | 02202cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165339.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Prat dit Hauret, Christian |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Légitimité et exigences réglementaires au sein de la gouvernance des sociétés cotées américaines et françaises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dans un premier temps, l’objet de la recherche est de présenter une grille de lecture théorique de la place des comités d’audit au sein de la gouvernance des sociétés cotées. Dans un second temps, l’article met en exergue, l’évolution des règles américaines vers une approche plus légaliste et le maintien en France d’une approche libérale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Audit committees : legitimacy and regulation in the corporate governance of American and French listed companies The study has two objectives : first, to propose a theoretic background for the interpretation of the audit committee role in the corporate governance of listed companies. Second, it highlights the evolution of the U.S. audit committee regulation to a legal approach, and the maintenance of the liberal approach in France. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La Comision de Auditoria : legitimidad y exigencias reglamentarias dentro del Gobierno corporativo de las Sociedades Cotizados Americanas y Francesas Inicialmente, el objeto de la investigacion es presentar una lectura teorica del papel que actuan las comisiones de auditoria dentro del gobierno de las sociedades cotizadas. Luego, el articulo muestra la evolucion de las normas americanas hacia un acercamiento legal y el mantenimiento en Francia de un acercamiento liberal. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sarbanes Oxley Act |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comités d'audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sécurité financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial security |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sarbanes Oxley Act |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Audit<br/>committees |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Komarev, Iliya |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 216 | 6 | 2005-12-01 | p. 33-47 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2005-6-page-33?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2005-6-page-33?lang=fr&redirect-ssocas=7080</a> |
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