Regulating Audit Committees in the Banking Sector – A Comparative Study of the North African context: Algeria, Tunisia, and Morocco

لحمادي أكرم; لفايدة عبد الله

Article Details

Regulating Audit Committees in the Banking Sector – A Comparative Study of the North African context: Algeria, Tunisia, and Morocco

Authors:

لحمادي أكرم | لفايدة عبد الله

Publisher:

Université Larbi Ben Mhidi de Oum El Bouaghi

Journal:

مجلة الدراسات المالية والمحاسبية والإدارية Vol.8 Issue 3, pp.829-848

Document Type:

Article

Publication Date:

12/2021

Document Language:

English

Document ID (Org No.):

2001431943

pISSN:

2572-0147

Keywords:

Abstract:

 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.

Article Details

Regulating Audit Committees in the Banking Sector – A Comparative Study of the North African context: Algeria, Tunisia, and Morocco

Authors:

لحمادي أكرم | لفايدة عبد الله

Publisher:

Université Larbi Ben Mhidi de Oum El Bouaghi

Journal:

مجلة الدراسات المالية والمحاسبية والإدارية Vol.8 Issue 3, pp.829-848

Document Type:

Article

Publication Date:

12/2021

Document Language:

English

Document ID (Org No.):

2001431943

pISSN:

2572-0147

Audit Committees

Corporate governance

Banking Sector

North African Countries

Issues

Article Details

Regulating Audit Committees in the Banking Sector – A Comparative Study of the North African context: Algeria, Tunisia, and Morocco

Authors: لحمادي أكرم | لفايدة عبد الله

Publisher: Université Larbi Ben Mhidi de Oum El Bouaghi

Journal: مجلة الدراسات المالية والمحاسبية والإدارية Vol.8 Issue 3, pp.829-848

Document Type: Article

Publication Date: 12/2021

Document Language: English

Document ID (Org No.): 2001431943

pISSN: 2572-0147

Audit Committees

Corporate governance

Banking Sector

North African Countries

Issues

Authors:

لحمادي أكرم | لفايدة عبد الله

Publisher:

Université Larbi Ben Mhidi de Oum El Bouaghi

Journal:

مجلة الدراسات المالية والمحاسبية والإدارية Vol.8 Issue 3, pp.829-848

Document Type:

Article

Publication Date:

12/2021

Document Language:

English

Document ID (Org No.):

2001431943

pISSN:

2572-0147