The corporate governance mechanisms: evidence from Tunisian banks

This study aims to detect the existence of some corporate governance mechanisms in Tunisian banks.It is devoted specifically to check whether the mechanisms provided by the law, board of directors, auditors, Audit Committee and Executive Committee of credit, are used by Tunisian banks provided in the sample and if the majority of these banks opt or not for independent board.This descriptive study conducted on a sample of eight Tunisian banks over the year 2006, confirms that most of the mechanisms used by banks are the ones imposed by laws and regulations, all banks in the sample have a board of directors, an auditor, a permanent audit committee and an executive committee.Credit Tunisian banks are increasingly opting for a more independent board of directors.Finally, we note the importance of internal mechanisms versus external ones.