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L'impact de l'audit interne sur les performances des PME

Abstract : The aim of this research study is to determine the impact of the audit committee on the financial performance of Lebanese SMEs. This research focuses also on the influence of the governance system on the independence of the audit committee. The variables used are related to the characteristics of the board and of the audit committee. Moreover, three other determinants are referred as the independence of the audit committee, the structure of the board and the impact of the dual system in order to bring some elements of answers to our main interrogation. As an indication, SMEs profitability is reported especially from annual reports. The sample includes 58 Lebanese SMEs and the study covers a period of 4 years, from 2011 till 2014. The results show that the audit committee hardly has a total independence. This can be explained by the appeasement of a dual system and also by the presence of a limited number within the committee. In this sense, the audit committee in Lebanese SMEs is repressed and cannot be clearly active through the deployment of its responsibilities and its contribution in reviewing the financial statements. This appears as detrimental to a better growth for the SMEs sector financial performance
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Submitted on : Friday, December 11, 2020 - 9:25:04 AM
Last modification on : Thursday, February 17, 2022 - 10:14:23 AM
Long-term archiving on: : Friday, March 12, 2021 - 6:56:00 PM


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  • HAL Id : tel-02015366, version 1


Charbel Tarabay. L'impact de l'audit interne sur les performances des PME. Gestion et management. Université de Lorraine, 2016. Français. ⟨NNT : 2016LORR0316⟩. ⟨tel-02015366⟩



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