Le rapport portant sur les éléments du contrôle interne: aller au-delà du reporting réglementaire et analyser les discours
This article investigates the internal control information inserted in management report through an analysis of contents of reports prepared by the presidents of the main Tunisians companies listed in the stock exchange. The absence of precision on the contents and the character places the transmitt...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2013-11-01
|
| Series: | Revue Gestion et Organisation |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2214423413000124 |