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Les déterminants du délai de signature du rapport d'audit en France

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  • Charles Piot

Abstract

This study investigates the determinants of the audit report lag (ARL) among French listed companies. Hypotheses address (1) the required audit effort, (2) the external demand for financial reporting, (3) managerial incentives associated with the disclosure timing of good or bad news, and (4) auditors? expertise and human resources in a context of mandatory joint-auditing. Empirical tests address 290 non financial firm year observations drawn from SBF 120 Index companies during 1999-2001. Multivariate analyses document that the ARL : (1) increases with audit complexity-risk factors (accruals, bankruptcy risk), and marginally with the firm?s growth opportunities, which indicate a lower relevance of accounting numbers to investors, (2) is positively associated with a « good » news as proxied by the relative change in EPS, and (3) decreases with the presence of, or the number of, Big Five auditors, as well as with auditors? industry expertise. Methodological, institutional and conceptual implications of these findings are then discussed.

Suggested Citation

  • Charles Piot, 2008. "Les déterminants du délai de signature du rapport d'audit en France," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 43-73.
    • Handle: RePEc:cai:accafc:cca_142_0043
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    Citations

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    Cited by:

    1. Marc de Bourmont, 2012. "La résolution d'un problème de multicolinéarité au sein des études portant sur les déterminants d'une publication volontaire d'informations : proposition d'un algorithme de décision simplifié basé sur," Post-Print hal-00691156, HAL.
    2. Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    4. Patrick Ifergan & Pierre-Laurent Bescos, 2010. "Les Facteurs Objectifs De La Complexité De La Tâche En Audit Légal," Post-Print hal-00477398, HAL.
    5. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
    6. Lobna Loukil, 2010. "Conséquences De L'Adoption Des Normes Internationales «Ifrs» Sur Le Coût D'Audit Financier," Post-Print hal-00481517, HAL.

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