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Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998

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  • Charles Piot

Abstract

This paper investigates the global and industry concentration of auditors, as well as the determinants of the appointment of specialized auditors by French listed companies in 1997. The descriptive analysis documents that the global concentration is typically the one of an oligopolistic market ; however less pronounced than in Anglo-Saxon countries. Significant differences exist between industries, which could be attributable to regulation. Finally, and despite the domination of Big Six auditors, large national audit networks stand out as significant actors, which probably owes to the mandatory requirement of joint auditorship. The determinant analysis shows that the presence of a specialized auditor increases with firm complexity ; and that firms operating in regulated industries tend to engage auditors with a higher industry implication. These results are consistent with a demand for specific competencies.

Suggested Citation

  • Charles Piot, 2005. "Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 149-173.
    • Handle: RePEc:cai:accafc:cca_112_0149
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    Cited by:

    1. Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    2. repec:mth:ijafr8:v:9:y:2019:i:1:p:51-73 is not listed on IDEAS

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