Vanstraelen, Ann; Richard, Chrystelle; Francis, Jere - Université Paris-Dauphine
even stronger for firms with two Big 4 auditors conducting the joint audit. We also test if a firm’s auditor-pair choice … report evidence that French audit fees are no higher under a joint audit approach compared to other European countries. While … we do not know if the joint audit approach necessarily produces a better quality audit than the single- auditor approach …