Regulating audit committees in the banking sector : a comparative study of the north african context : Algeria, Tunisia, and Morocco

العناوين الأخرى

تنظيم لجان التدقيق في القطاع البنكي : دراسة مقارنة لسياق شمال إفريقيا : الجزائر و تونس و المغرب

المؤلفون المشاركون

Lahmadi, Akram
Lefaida, Abd Allah

المصدر

Journal of Financial, Accounting and Managerial Studies

العدد

المجلد 8، العدد 3 (31 ديسمبر/كانون الأول 2021)، ص ص. 829-848، 20ص.

الناشر

جامعة العربي بن مهيدي بأم البواقي مخبر المحاسبة المالية الجباية و التأمين

تاريخ النشر

2021-12-31

دولة النشر

الجزائر

عدد الصفحات

20

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

الملخص EN

This study explores the similarities and differences in current laws, regulations and provisions governing the establishment, composition, tasks, duties, and powers of audit committees in the banking sector of three North African countries: Algeria, Tunisia, and Morocco.

For this purpose, we used a comparative analysis method to analyze and elicited the resemblance and divergence between the regulatory frameworks of audit committees in each country.

The study finds that audit committees in North African countries under study are still in the early stages of establishment and implementation, particularly in Algeria where audit committees play an awfully limited role.

To a lesser extent, Tunisia where audit committees have more powers and tasks to perform.

Thus, audit committees can work effectively in the Tunisian banking sector.

For Morocco's banking sector, audit committees have all the necessary powers and authorities.

In addition, the Moroccan regulator has given the audit committee numerous tasks, duties, and oversight functions to allow it to carry out its duties fully, in an effective and efficient manner, which will reflect on better corporate governance of the Moroccan banking sector.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Lahmadi, Akram& Lefaida, Abd Allah. 2021. Regulating audit committees in the banking sector : a comparative study of the north african context : Algeria, Tunisia, and Morocco. Journal of Financial, Accounting and Managerial Studies،Vol. 8, no. 3, pp.829-848.
https://search.emarefa.net/detail/BIM-1370254

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Lahmadi, Akram& Lefaida, Abd Allah. Regulating audit committees in the banking sector : a comparative study of the north african context : Algeria, Tunisia, and Morocco. Journal of Financial, Accounting and Managerial Studies Vol. 8, no. 3 (Dec. 2021), pp.829-848.
https://search.emarefa.net/detail/BIM-1370254

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Lahmadi, Akram& Lefaida, Abd Allah. Regulating audit committees in the banking sector : a comparative study of the north african context : Algeria, Tunisia, and Morocco. Journal of Financial, Accounting and Managerial Studies. 2021. Vol. 8, no. 3, pp.829-848.
https://search.emarefa.net/detail/BIM-1370254

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references : p. 845-848

رقم السجل

BIM-1370254