This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced dispersion (less variance) in subsequent period fees. Using...

We examine a sample of 300 publicly listed companies in three European countries (France, Germany and the UK) during the period 2003-2008 to investigate the relations between audit fees and several auditor and company attributes. These include quantitative and qualitative variables. The presence...

The European Union enforced respect of human rights and democratic principles an essential elements of all its preferential and non preferential trading agreements since the beginning of the 90's. In all EU external agreements, an essential element would imply that the EU can impose sanctions...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent ; this process does not permit an effective...