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La publication des honoraires d'audit par les sociétés cotées françaises. Deux études de déterminants. Les déterminants du caractère volontaire de la publication des honoraires d'audit et les déterminants du montant des honoraires d'audits publiés

Abstract : The purpose of our dissertation is to analyze the disclosure of audit fees by French listed firms. Audit fees disclosure is thus considered as a mean to reinforce the control of external auditors in relation with other corporate governance mechanisms. The conceptual framework is presented in chapter 1. It relies mainly on agency theory and on the control mechanisms designed to protect shareholders interests from managers' opportunism. In order to analyze audit fees disclosure in France, we have conducted two empirical studies. Because audit fees disclosure is not mandatory for all listed firms during the years 2002 and 2003, we first analyze the determinants of voluntary audit fees disclosure (chapter 2). Our results show that voluntary audit fee disclosure is a response to the existence of high agency costs and that the incentive to report such information voluntarily is reinforced by the presence of BIG 4 auditors thereby signalling the quality of their audit. In the second study, we investigate the determinants of audit fees (chapter 3). We demonstrate, in the specific context of French joint audit, that the choice of a second BIG 4 auditor (instead of only one BIG 4 and a
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https://pastel.archives-ouvertes.fr/pastel-00004618
Contributor : Ecole Hec Paris <>
Submitted on : Friday, January 23, 2009 - 8:00:00 AM
Last modification on : Monday, October 19, 2020 - 11:04:01 AM
Long-term archiving on: : Thursday, September 30, 2010 - 8:51:51 PM

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  • HAL Id : pastel-00004618, version 1

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Sophie Audousset-Coulier. La publication des honoraires d'audit par les sociétés cotées françaises. Deux études de déterminants. Les déterminants du caractère volontaire de la publication des honoraires d'audit et les déterminants du montant des honoraires d'audits publiés. Sciences de l'Homme et Société. HEC PARIS, 2008. Français. ⟨pastel-00004618⟩

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