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La relation entre honoraires d'audit et honoraires de conseil des auditeurs dans un contexte post-SOX : Le cas suisse

Author

Listed:
  • Bernard Raffournier

    (UNIGE - Université de Genève = University of Geneva)

  • Alain Schatt

    (UNINE - Université de Neuchâtel = University of Neuchatel)

Abstract

En Suisse, la fourniture simultanée de prestations d'audit et d'activités de conseil par les auditeurs est toujours permise. Avant que la loi Sarbanes-Oxley n'interdise aux réviseurs américains la fourniture de services non liés à l'audit, plusieurs études ont montré l'existence d'une relation positive entre les honoraires d'audit et ceux des activités de conseil. Profitant de l'obligation récente faite aux sociétés suisses cotées en bourse de publier le détail des honoraires payés à leurs auditeurs, ce papier examine si cette relation est vérifiée dans ce pays. Les résultats obtenus sont semblables à ceux relevés aux Etats-Unis avant l'interdiction des activités accessoires, alors que les caractéristiques institutionnelles des deux pays diffèrent fondamentalement.

Suggested Citation

  • Bernard Raffournier & Alain Schatt, 2011. "La relation entre honoraires d'audit et honoraires de conseil des auditeurs dans un contexte post-SOX : Le cas suisse," Post-Print hal-00650561, HAL.
    • Handle: RePEc:hal:journl:hal-00650561
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650561
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    References listed on IDEAS

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