We investigate the effect of various audit quality dimensions (i.e. auditor reputation and tenure, audit committee existence and independence) on earnings management in France. We thus contribute to the empirical audit quality literature in a Continental European environment that markedly...

This paper examines the influence of agency conflicts on the demand for audit quality by French listed companies. The French environment is characterized by constraining regulations on independence and informational duties of statutory auditors, a weak contribution of financial markets in...