The publication of the European Commission Green Paper,'Audit Policy: Lessons from the
Crisis' in October 2010, has stirred up a lively debate on the role of joint audits. This …

We examine auditor choice for listed companies in France where two (joint) auditors are
required by law. This unique setting creates more complex auditor choice than the typical …

Mandatory rotation of auditors or of audit firms has been the subject of extensive debate
among academics, professionals, and regulators, especially since the financial crisis of the …

L'objet de cette thèse est l'analyse de la publication des honoraires d'audit par les grandes
entreprises cotées françaises. Nous considérons la publication des honoraires d'audit …

Le co-commissariat aux comptes sous le prisme de la sociologie du droit | Cairn.info Cairn.info,
Matières à réflexion Cairn.info, Matières à réflexion Aucune suggestion trouvée Compte …

This study analyzes the determinants of non audit-fees for a sample of 67 French companies
belonging to the SBF 120 index during the period 2005-2007. Our attention focused on the …

This paper proposes a contribution of joint audit to audit quality through the mitigation of
cognitive bias during the audit process, a potential largely overlooked in the prior literature …

Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de
l'information financière : une exploration des différences liées à l'expérience | Cairn.info …

We provide a partner level analysis on the association between the social capital of an audit
partner and their audit quality and fees. We use social capital theory and techniques …

Besides the size of the external auditor, which is a major determinant, audit fees depend
also on audit market characteristics, corporate governance and ownership. On the basis of a …