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L’externalisation de la fonction comptable à l’épreuve de la théorie du signal

Author

Listed:
  • Guillaume Chanson

    (PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

  • Véronique Rougès

    (PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

Despite legal constraints, there is an information asymmetry concerning the quality of financial statements. The outsourcing of accounting services may work as a signal, in as far as it sets a limit on earnings management. We build a theoretical framework based on the signaling theory to explain the outsourcing of accounting services. We test the theoretical frame on a sample of 123 French companies. Three hypotheses are corroborated: listed and highly indebted companies use external accounting services more frequently; companies with two external auditors do not.

Suggested Citation

  • Guillaume Chanson & Véronique Rougès, 2012. "L’externalisation de la fonction comptable à l’épreuve de la théorie du signal," Post-Print hal-03678666, HAL.
    • Handle: RePEc:hal:journl:hal-03678666
    DOI: 10.4000/fcs.1189
    as

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