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L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence

Author

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  • Sophie Audousset-Coulier

    (Department of accounting - Concordia University [Montreal])

Abstract

L'objectif de cette recherche est de poser la question de l'utilité de la publication des honoraires d'audit pour les utilisateurs de l'information comptable. Il repose sur une réflexion théorique et sur une revue des travaux de recherche antérieurs utilisant les honoraires d'audit pour évaluer la qualité de l'audit. Les honoraires d'audit publiés sont utilisés pour évaluer l'indépendance des auditeurs et cette indépendance perçue est un indicateur de la qualité perçue de l'audit. Nous proposons un cadre d'analyse de la perception de la qualité de l'audit à travers la publication des honoraires d'audit. Ce cadre d'analyse montre que la publication des honoraires s'inscrit au sein du cadre de la théorie de l'agence, dans un ensemble de mécanismes de réduction des coûts d'agence et d'amélioration de la transparence financière. Cependant, si les honoraires d'audit publiés sont une information utile pour les actionnaires ; la pertinence de cette information pour les utilisateurs externes de l'information financière reste à démontrer. De nombreuses recherches restent encore à mener pour améliorer la compréhension des conséquences de la publication des honoraires d'audit sur la qualité de l'audit et ainsi que sur la pertinence de cette information pour les investisseurs. Nous proposons en conclusion de cette recherche des pistes de recherches futures en ce sens

Suggested Citation

  • Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.
    • Handle: RePEc:hal:journl:halshs-00460230
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460230
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    References listed on IDEAS

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