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Les auditeurs financiers face aux conflits d'agence : une étude des déterminants des honoraires d'audit en France

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  • Chiraz Ben Ali
  • Cédric Lesage

Abstract

Considering the audit of financial statements as a mechanism that reduces information asymmetry, one can hypothesize that agency conflicts influence audit fees. Studying the audit fees paid by the SBF 250 listed firms, our results show : 1) the absence of a significant relationship between managerial ownership and audit fees ; 2) a curvilinear relation (inversed U shape) between controlling shareholders ownership and audit fees ; 3) a negative relation between family control and audit fees. These results outline the dominance of agency conflicts between controlling shareholders and minority shareholders in France, unlike in Anglo-Saxon countries where the dominant conflict is between managers and shareholders. The study permits to draw practical implications for practitioners and regulators.

Suggested Citation

  • Chiraz Ben Ali & Cédric Lesage, 2013. "Les auditeurs financiers face aux conflits d'agence : une étude des déterminants des honoraires d'audit en France," ACCRA, Association francophone de comptabilité, vol. 19(1), pages 59-89.
    • Handle: RePEc:cai:accafc:cca_191_0059
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