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Conséquences De L'Adoption Des Normes Internationales «Ifrs» Sur Le Coût D'Audit Financier

  • Lobna Loukil

    (ESC de Sfax - ESC de Sfax)

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    This study has as purpose to search, in a French context, the consequences of the adoption of international financial standards “IFRS” on mission and cost of statutory audit. In effect, the European Union requires on January 1st, 2005, the application of a common international accounting frame of reference for all EU listed companies. Inquiries and studies which were accomplished show that this operation was not easy, either without expense or for the concerned business company or for the statutory auditor. For a sample of 106 French firms of SBF 250 covering period 2002-2007, the results show an increase in audit fees the period of adoption of “IFRS”(2004 and 2005). For other determinants (size of the firm, level of debt, % of the capital detained by the reference stockholders, number of auditors Big and length of relation between auditor and audetee) all seem to have significant effect on the audit fees. In contrast, we find inherent risk and managerial ownership haven't significant effect.

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    Paper provided by HAL in its series Post-Print with number hal-00481517.

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    Date of creation: 10 May 2010
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    Publication status: Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010
    Handle: RePEc:hal:journl:hal-00481517
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    1. Andrei Shleifer & Robert W. Vishny, 1995. "A Survey of Corporate Governance," Harvard Institute of Economic Research Working Papers 1741, Harvard - Institute of Economic Research.
    2. 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.
    3. Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
    4. Santanu Mitra & Mahmud Hossain & Donald Deis, 2007. "The empirical relationship between ownership characteristics and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 257-285, April.
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