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Audit Quality, Joint-Auditors and Game Theory: Empirical Validation in the French Context

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  • Abdelhakim Ben Ali

Abstract

The objective of our research is to show the role of “game theory” as a scientific discipline permitting better explanation of the nature of complex relationships between the different stakeholders of the company. Motivated by the current discussions on the choice of the composition of the college auditors, we try to study the combination of auditors to ensure a better audit quality; and to demonstrate the gains and losses of the two players in the game studied during the period 2005-2010.The empirical results reveal that the best audit quality is conditioned by the presence of pair heterogeneous auditors (Big4_Non Big4). Added to that, the audit quality is affected by a high level of audit fees, minimizing the debt ratio, a large reflection of the business performance and financial means to enable it to meet the economic crises that surround it.

Suggested Citation

  • Abdelhakim Ben Ali, 2016. "Audit Quality, Joint-Auditors and Game Theory: Empirical Validation in the French Context," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(7), pages 292-292, June.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:7:p:292
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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