IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v7y2004iq1p151-169.html
   My bibliography  Save this article

Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI

Author

Listed:
  • Charles Piot

    () (HEC Montréal)

Abstract

(VF)Les commissaires aux comptes appliquent un barème réglementaire pour déterminer le volume horaire de la mission générale. La présente étude teste la cohérence de ce barème, par rapport à l’effort d’audit requis. L’échantillon comprend 92 PME-PMI. Les modèles soulignent le pouvoir explicatif majeur de la taille. Ils corroborent également le phénomène d’économies d’échelle et permettent d’en chiffrer l’ampleur. Enfin, ils montrent que le barème, en plus de la taille, affecte positivement l’effort d’audit mobilisé.(VA) Statutory auditors in France must rely on a compulsory scale when setting the number of working hours to be devoted to the audit engagement. This paper tests whether this scale is consistent with the requested audit effort. Our sample is composed of 92 small-and-medium-size companies. Regression analysis emphasizes the large explanatory power of client company size. Our results also corroborate the presence of economies of scale, and provide an estimate of the extent of such economies. Finally, we suggest that the compulsory scale positively affects the realized audit effort, independently of the client company’s size.

Suggested Citation

  • Charles Piot, 2004. "Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 151-169, March.
  • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:151-169
    as

    Download full text from publisher

    File URL: http://crego.u-bourgogne.fr/images/stories/rev/071169.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    commissariat aux comptes; honoraires; déclarations d’activité; économies d’échelle; statutory auditing in France; audit fees; economies of scale.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:151-169. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux). General contact details of provider: http://www.revues.org/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.