Determinants of audit fees for French quoted firms
Author
Abstract
Suggested Citation
DOI: 10.1108/02686900710718654
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
References listed on IDEAS
- M. Ezzamel & D. Gwilliam & K. Holland, 1996. "Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 3-16.
- Charles Piot, 2004. "Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 151-169, March.
- Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 679-702.
- Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
- Michael Firth, 1997. "The Provision of Non-audit Services and the Pricing of Audit Fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 511-525.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.
- Siddiqui, Javed & Zaman, Mahbub & Khan, Arifur, 2013. "Do Big-Four affiliates earn audit fee premiums in emerging markets?," Advances in accounting, Elsevier, vol. 29(2), pages 332-342.
- Arrunada, Benito, 1999.
"The provision of non-audit services by auditors let the market evolve and decide,"
International Review of Law and Economics, Elsevier, vol. 19(4), pages 513-531, December.
- Benito Arruñada, 1999. "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra.
- Sophie Audousset-Coulier, 2015. "Audit Fees in a Joint Audit Setting," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 347-377, June.
- Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
- Khan, Arifur & Muttakin, Mohammad Badrul & Siddiqui, Javed, 2015. "Audit fees, auditor choice and stakeholder influence: Evidence from a family-firm dominated economy," The British Accounting Review, Elsevier, vol. 47(3), pages 304-320.
- Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger, 2008. "Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 284-309, September.
- Xue, Bai & O'Sullivan, Noel, 2013. "Further evidence on the determinants of audit pricing in universities," Accounting forum, Elsevier, vol. 37(3), pages 196-212.
- Kitto, Andrew R., 2024. "The effects of non-Big 4 mergers on audit efficiency and audit market competition☆," Journal of Accounting and Economics, Elsevier, vol. 77(1).
- Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
- Fleischer, Rouven & Goettsche, Max, 2012. "Size effects and audit pricing: Evidence from Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 156-168.
- Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non‐Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, September.
- Amahalu Nestor Ndubuisi & Beatrice O. Ezechukwu, 2017. "Determinants of Audit Quality: Evidence from Deposit Money Banks Listed on Nigeria Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 117-130, April.
- Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul, 2022. "The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
- Reshma Kumari Tiwari & Jasojit Debnath, 2021. "Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India," Vikalpa: The Journal for Decision Makers, , vol. 46(3), pages 153-165, September.
- Alhababsah, Salem, 2019. "Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 71-84.
- Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
- Alex Frino & Riccardo Palumbo & Pierangelo Rosati, 2023. "Does information asymmetry predict audit fees?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2597-2619, June.
- George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
- Noel O'Sullivan, 1999. "Board characteristics and audit pricing post-Cadbury: a research note," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 253-263.
More about this item
Keywords
Auditor's fees; France; Joint consultations;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:majpps:02686900710718654. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.