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Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises


  • Mehdi Nekhili

    () (Université de Reims Champagne Ardennes)

  • Wafa Masmoudi

    (Université de Sfax (Tunisie))

  • Dhikra Chebbi Nehkili

    (Université de Bourgogne)


(VF)L’objectif de cette recherche est d’examiner la relation entre la taille de l’auditeur externe et le montant des honoraires d’audit. Le choix de l’auditeur est, quant à lui, expliqué par les caractéristiques de gouvernance et de propriété de la firme. Sur la base d’un échantillon de 96 entreprises françaises cotées pendant la période 2004-2006, nous appliquons, pour tenir compte de cette double relation, un modèle de sélection de type Heckman. Les résultats du modèle montrent principalement le rôle prépondérant des comités d’audit indépendants dans la sélection des auditeurs de grande taille et la présence d’une prime d’audit en faveur des auditeurs de grande taille. (VA)The purpose of this paper is to investigate the relationship between the external auditor size and the audit fees. The selection of an external auditor is, however, explained by governance and ownership characteristics of the firm. Based on a sample of 96 listed French firms over the period 2004-2006, we use, to take account of this dual relationship, a Heckman’s selection model. Results show mainly the important role of independent audit committees in the selection of big auditors and the presence of a “Big auditor” premium.

Suggested Citation

  • Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1090501

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    References listed on IDEAS

    1. 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.
    2. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    3. 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.
    4. 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.
    5. 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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    Cited by:

    1. 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


    auditeur externe; Big Four; honoraires d’audit; gouvernance; structure de propriété; external auditor; audit fees; governance; ownership structure.;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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