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The practice of statutory auditing in France (1867 - 1935) : the case of Pont-à-Mousson and Saint-Gobain companies
Fournès Dattin, Christine - In: Accounting history : journal of the Accounting History … 19 (2014) 3, pp. 351-368
Persistent link: https://www.econbiz.de/10010467235
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Does auditor reputation "discourage" related-party transactions? : the French case
Bennouri, Moez; Nekhili, Mehdi; Touron, Philippe - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 1-32
Persistent link: https://www.econbiz.de/10011409500
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Board gender diversity and real earnings management : the moderating role of auditor reputation
Halaoua, Sameh; Boukattaya, Sonia - In: International journal of accounting, auditing and … 19 (2023) 1, pp. 101-127
Persistent link: https://www.econbiz.de/10014286330
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The regulatory response in France to accounting scandals
Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Auditing, trust and governance : regulation in Europe, (pp. 98-110). 2008
Persistent link: https://www.econbiz.de/10003599914
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Analysis of changing institutional environments, new accounting policies, and corporate governance practices in France
Delvaille, Pascale - In: Law, corporate governance, and accounting : European …, (pp. 131-153). 2011
Persistent link: https://www.econbiz.de/10009161542
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When does ownership matter? : board characteristics and behavior
Desender, Kurt A.; Aguilera, Ruth V.; Crespi, Ragel; … - In: Strategic management journal 34 (2013) 7, pp. 823-842
Persistent link: https://www.econbiz.de/10009769296
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Auditor's choice and earning management after Enron scandals : empirical approach in French context
Azibi, Jamel; Tahar, Rajhi Mohamed - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 485-501
Persistent link: https://www.econbiz.de/10010378472
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Nothing like the Enron affair could happen in France
Stolowy, Hervé - 2005
Persistent link: https://www.econbiz.de/10003122027
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Audit Pricing and Nature of Controlling Shareholders : Evidence from France
Ben Ali, Chiraz - 2013
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of ownership concentration and poor investor protection, controlling shareholders can easily expropriate minority...
Persistent link: https://www.econbiz.de/10013091207
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The Moderating Effect of Audit Quality on the Relation Between Shareholder Activism and Earnings Management : Evidence From France
Siala Bouaziz, Souha - 2019
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012870985