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An Examination of Audit Fees for Initial Audit Engagements after the H3C Inspection in French Context

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Listed:
  • Jamel Azibi
  • Catherine Grima
  • Hubert Tondeur

Abstract

This paper examines the audit fees for initial audit engagements after the H3C inspection in French context through 2008 to 2015. According to the theory, we suppose that audit fees increase after the start of the H3C inspection program. To test our main hypothesis, we use the methodology of the (Desir, Casterella, & Kokina, 2013) and (Huang, Raghunandan, & Rama, 2009) reported on the United States context. Our empirical results demonstrate that the audit fees in French context for the initial audit engagement decreased after the start of the H3C inspection program. Contrary to our prediction, the massive disciplinary sanction associated to the audit fees and the less level of the audit market concentration in France, are two determinants that explain the decrease of the audit fees in this country.

Suggested Citation

  • Jamel Azibi & Catherine Grima & Hubert Tondeur, 2019. "An Examination of Audit Fees for Initial Audit Engagements after the H3C Inspection in French Context," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(12), pages 1-41, December.
    • Handle: RePEc:ibn:ijefaa:v:11:y:2019:i:12:p:41
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    References listed on IDEAS

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    2. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    3. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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