This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … 2003), we find significantly smaller variances in audit fees as predicted for 2003 relative to 2002. In sum, the evidence … indicates that public disclosure has improved the precision of audit pricing. …

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles …

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles …

We examine in this paper the audit expectation gap in regards to the development of statutory audit objectives in … France. We conduct in-depth a longitudinal study from 1966 to 2007, based on 9 interviews with experts and the analysis of … gap during 1966-2007 and thus underline the gap that has been widened over time. We show that the audit expectation gap is …

Audit Quality and Auditee Satisfaction: Chronicle of an Ordinary Innovation The objective of this research is to … the origins of an association gathering nine French audit companies, called the ADACEIP (Association of Development of the … Activities of Audit in the Entities of Public Interest) as well as the quality procedure which is settled up through the …