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L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises

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  • Sophie Audousset-Coulier

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Notre recherche a pour but, en utilisant des information disponibles grâce à la publication des honoraires d'audit par une partie des entreprises cotées françaises, de tester un modèle de déterminants des honoraires d'audit intégrant l'influence des caractéristiques spécifiques du co-commissariat aux comptes à la française. En accord avec les recherches antérieures, nous contrôlons que les honoraires d'audit sont positivement liés avec la taille, la complexité de l'entreprise, et la cotation sur un marché anglo-saxon (Londres ou New York). Notre recherche montre que les mécanismes de gouvernement d'entreprise contribuent à renforcer le contrôle exercé par les auditeurs et que le pourcentage d'administrateurs indépendants se traduit par une augmentation des honoraires d'audit. Enfin, concernant le co-commissariat aux comptes, nos résultats mettent en évidence une double prime aux BIG 4 dans le contexte français et confirment que la fourniture de services autres que l'audit entraîne une augmentation des honoraires d'audit légaux.

Suggested Citation

  • Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.
    • Handle: RePEc:hal:journl:halshs-00548082
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548082
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    References listed on IDEAS

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