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

Other Title(s)

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

Joint Authors

Lahmadi, Akram
Lefaida, Abd Allah

Source

Journal of Financial, Accounting and Managerial Studies

Issue

Vol. 8, Issue 3 (31 Dec. 2021), pp.829-848, 20 p.

Publisher

Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS

Publication Date

2021-12-31

Country of Publication

Algeria

No. of Pages

20

Main Subjects

Banking and Financial Sciences

Topics

Abstract 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.

American Psychological Association (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

Modern Language Association (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

American Medical Association (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

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 845-848

Record ID

BIM-1370254