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Honoraires d'audit et comités d'audit : le cas de la France

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  • Géraldine Broye

Abstract

This study examines the relationship between audit fees and the voluntary adoption ? the characteristics ? of audit committees. We expect that audit fees are higher when a company has formed an audit committee, consistent with a complementarity effect between internal and external governance mechanisms. Using audit fee data collected from a sample of 150 listed companies in France, we find that the voluntary adoption of audit committees is positively associated to audit fee levels. Besides, we find significant positive relations between audit fees and audit committee independence, and activity. These results are consistent with the notion that audit committees are a complementary mechanism for high quality external audit.

Suggested Citation

  • Géraldine Broye, 2009. "Honoraires d'audit et comités d'audit : le cas de la France," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 199-224.
    • Handle: RePEc:cai:accafc:cca_151_0199
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    Citations

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    Cited by:

    1. Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.

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