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Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003

Author

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  • Sophie Audousset-Coulier

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

En France, à partir de 2002 et avant l'élargissement de l'obligation de publication des honoraires d'audit pour l'ensemble des sociétés faisant appel public à l'épargne en 2005, seules certaines sociétés avaient l'obligation de publier cette information. Dans ce contexte, certaines sociétés cotées ont choisi de publier les honoraires d'audit de façon volontaire. Comme l'objectif de cette réglementation est de révéler la nature du lien (économique) existant entre l'entreprise auditée et ses commissaires aux comptes, nous nous sommes interrogés sur les déterminants de cette publication volontaire. En utilisant la théorie de l'agence et la théorie du signal, ce papier teste l'hypothèse d'une publication volontaire de honoraires d'audit destinée à signaler la qualité des états financiers et à réduire les coûts d'agence et l'asymétrie d'information. Les résultats montrent que la publication volontaire des honoraires d'audit est une réponse à des coûts d'agence élevés et est renforcée par la présence d'auditeurs BIG4.

Suggested Citation

  • Sophie Audousset-Coulier, 2008. "Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003," Post-Print halshs-00522305, HAL.
    • Handle: RePEc:hal:journl:halshs-00522305
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522305
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