(VF)L’objectif de cette recherche est d’examiner la relation entre la taille de l’auditeur externe et le montant des honoraires d’audit. Le choix de l’auditeur est, quant à lui, expliqué par les caractéristiques de gouvernance et de propriété de la firme. Sur la base d’un...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...

In a company, managers usually tend to report financial data in such a way that offer them several advantages. It is often discussed if the result obtained during a financial reporting period are realistic by comparing to macroeconomic evolution or they are artificially raised in order to get...

Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are...

Purpose –The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms. Design/methodology/approach – The study analyzes hand collected fee data of 368 listed and private family firms...

Purpose –This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance quality. The use of an overall governance measure that captures both structural and non-structural...

Purpose –The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach –This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization on audit fees in...

Purpose –The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...

(VF)Cet article s’appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l’indépendance des auditeurs. Pour les sociétés cotées en bourse, l’obligation de recourir à deux auditeurs se solde...