Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises
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References listed on IDEAS
- Jenny Goodwin-Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404.
- Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
- Yi Meng Chen & Robyn Moroney & Keith Houghton, 2005. "Audit committee composition and the use of an industry specialist audit firm," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 217-239.
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Velury, Uma & Reisch, John T & O'Reilly, Dennis M, 2003. "Institutional Ownership and the Selection of Industry Specialist Auditors," Review of Quantitative Finance and Accounting, Springer, vol. 21(1), pages 35-48, July.
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- Lobna Loukil, 2010. "Conséquences De L'Adoption Des Normes Internationales «Ifrs» Sur Le Coût D'Audit Financier," Post-Print hal-00481517, HAL.
More about this item
Keywordsauditeur externe; Big Four; honoraires d’audit; gouvernance; structure de propriété; external auditor; audit fees; governance; ownership structure.;
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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