A quoi servent les comités d'audit ? Un regard sur la recherche empirique

cahier de recherche n°2009-14 E2Résumé. Dans une optique disciplinaire de la gouvernance, cet article propose un cadre d'analyse des contributions du comité d'audit, en termes de qualité du processus d'audit d'une part (effets indirects), et de qualité de l'information financière publiée d'autre part (effets directs). Une revue approfondie de la recherche empirique nous permet alors d'évaluer les principaux leviers d'action des comités d'audit, ainsi que les conditions d'efficacité de ces organes. Dans les grandes lignes, il ressort qu'un comité d'audit indépendant contribue souvent à la qualité de l'audit externe et à la fiabilité des données comptables (avec des nuances) ; et que l'expertise financière du comité stimule la fiabilité du contrôle interne et la pertinence des états financiers. Indépendance et expertise apparaissent alors comme des attributs importants et complémentaires à l'efficacité du comité d'audit. Les limites et prolongements possibles de ce courant de recherche sont discutés

A quoi servent les comités d'audit ? Un regard sur la recherche empirique

Résumé. Dans une optique disciplinaire de la gouvernance, cet article propose un cadre d'analyse des contributions du comité d'audit, en termes de qualité du processus d'audit d'une part (effets indirects), et de qualité de l'information financière publiée d'autre part (effets directs). Une revue approfondie de la recherche empirique nous permet alors d'évaluer les principaux leviers d'action des comités d'audit, ainsi que les conditions d'efficacité de ces organes. Dans les grandes lignes, il ressort qu'un comité d'audit indépendant contribue souvent à la qualité de l'audit externe et à la fiabilité des données comptables (avec des nuances) ; et que l'expertise financière du comité stimule la fiabilité du contrôle interne et la pertinence des états financiers. Indépendance et expertise apparaissent alors comme des attributs importants et complémentaires à l'efficacité du comité d'audit. Les limites et prolongements possibles de ce courant de recherche sont discutés.Comité d'audit; gouvernance; audit externe; audit interne; qualité de l'audit; qualité de l'information financière

Journal Staff

We present the first measurements of the differential cross section d sigma/dp(T)(gamma) for the production of an isolated photon in association with at least two b-quark jets. The measurements consider photons with rapidities vertical bar y(gamma)vertical bar < 1.0 and transverse momenta 30 < p(T)(gamma) < 200 GeV. The b-quark jets are required to have p(T)(jet) > 15 GeVand vertical bar y(jet)vertical bar < 1.5. The ratio of differential production cross sections for gamma + 2 b-jets to gamma + b-jet as a function of p(T)(gamma) is also presented. The results are based on the proton-antiproton collision data at root s = 1.96 TeV collected with the D0 detector at the Fermilab Tevatron Collider. The measured cross sections and their ratios are compared to the next- to- leading order perturbative QCD calculations as well as predictions based on the k(T)- factorization approach and those from the sherpa and pythia Monte Carlo event generators

Search for B0→π0π0B^{0}\to \pi^{0}\pi^{0} Decay

We have searched for the charmless hadronic decay of B0 mesons into two neutral pions. Using 9.13fb^-1 taken at the Upsilon(4S) with the CLEO detector, we obtain an improved upper limit for the branching fraction BR(B0-->pi0pi0) < 5.7*10^-6 at the 90% confidence level.Comment: pages postscript, also available through http://w4.lns.cornell.edu/public/CLN

Search for Zgamma events with large missing transverse energy in ppbar collisions at sqrt(s)=1.96 TeV

We present the first search for supersymmetry (SUSY) in Zgamma final states with large missing transverse energy using data corresponding to an integrated luminosity of 6.2 fb-1 collected with the D0 experiment in ppbar collisions at sqrt(s)=1.96 TeV. This signature is predicted in gauge-mediated SUSY-breaking models, where the lightest neutralino is the next-to-lightest supersymmetric particle (NLSP) and is produced in pairs, possibly through decay from heavier supersymmetric particles. The NLSP can decay either to a Z boson or a photon and an associated gravitino that escapes detection. We exclude this model at the 95% C.L. for SUSY breaking scales of Lambda < 87 TeV, corresponding to neutralino masses of < 151 GeV.Comment: submitted to Phys. Rev. Let

Search for the Higgs boson in lepton, tau and jets final states

We present a search for the standard model Higgs boson in final states with an electron or muon and a hadronically decaying tau lepton in association with two or more jets using 9.7 fb^{-1} of Run II Fermilab Tevatron Collider data collected with the D0 detector. The analysis is sensitive to Higgs boson production via gluon fusion, associated vector boson production, and vector boson fusion, followed by the Higgs boson decay to tau lepton pairs or to W boson pairs. The ratios of 95% C.L. upper limits on the cross section times branching ratio to those predicted by the standard model are obtained for orthogonal subsamples that are enriched in either H -> tau tau decays or H -> WW decays, and for the combination of these subsample limits. The observed and expected limit ratios for the combined subsamples at a Higgs boson mass of 125 GeV are 11.3 and 9.0 respectively

Precise measurement of the top quark mass in the dilepton channel at D0

We measure the top quark mass (mt) in ppbar collisions at a center of mass energy of 1.96 TeV using dilepton ttbar->W+bW-bbar->l+nubl-nubarbbar events, where l denotes an electron, a muon, or a tau that decays leptonically. The data correspond to an integrated luminosity of 5.4 fb-1 collected with the D0 detector at the Fermilab Tevatron Collider. We obtain mt = 174.0 +- 1.8(stat) +- 2.4(syst) GeV, which is in agreement with the current world average mt = 173.3 +- 1.1 GeV. This is currently the most precise measurement of mt in the dilepton channel.Comment: 7 pages, 4 figure

Measurement of Leptonic Asymmetries and Top Quark Polarization in ttbar Production

We present measurements of lepton (l) angular distributions in ttbar -> W+ b W- b -> l+ nu b l- nubar bbar decays produced in ppbar collisions at a center-of-mass energy of sqrt(s)=1.96TeV, where l is an electron or muon. Using data corresponding to an integrated luminosity of 5.4fb^-1, collected with the D0 detector at the Fermilab Collider, we find that the angular distributions of l- relative to anti-protons and l+ relative to protons are in agreement with each other. Combining the two distributions and correcting for detector acceptance we obtain the forward-backward asymmetry A^l_FB = (5.8 +- 5.1(stat) +- 1.3(syst))%, compared to the standard model prediction of A^l_FB (predicted) = (4.7 +- 0.1)%. This result is further combined with the measurement based on the analysis of the l+jets final state to obtain A^l_FB = (11.8 +- 3.2)%. Furthermore, we present a first study of the top-quark polarization.Comment: submitted versio

Measurement of the semileptonic charge asymmetry in B0 meson mixing with the D0 detector

We present a measurement of the semileptonic mixing asymmetry for B0 mesons, a^d_{sl}, using two independent decay channels: B0 -> mu+D-X, with D- -> K+pi-pi-; and B0 -> mu+D*-X, with D*- -> antiD0 pi-, antiD0 -> K+pi- (and charge conjugate processes). We use a data sample corresponding to 10.4 fb^{-1} of ppbar collisions at sqrt(s) = 1.96 TeV, collected with the D0 experiment at the Fermilab Tevatron collider. We extract the charge asymmetries in these two channels as a function of the visible proper decay length (VPDL) of the B0 meson, correct for detector-related asymmetries using data-driven methods, and account for dilution from charge-symmetric processes using Monte Carlo simulation. The final measurement combines four signal VPDL regions for each channel, yielding a^d_{sl} = [0.68 \pm 0.45 \text{(stat.)} \pm 0.14 \text{(syst.)}]%. This is the single most precise measurement of this parameter, with uncertainties smaller than the current world average of B factory measurements.Comment: Version includes minor textual changes following peer review by journal, most notably the updating of Ref. [21] to reflect the most recent publicatio