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The influence of auditor and auditee on mandatory audit fees in France

Author

Listed:
  • Sami Ben Larbi

    (University of Toulon, Kedge Business School, France)

  • Eustache Ebondo Wa Mandzila

    (Kedge Business School, France)

  • Jihene Meniaoui

    (University of the Opal Coast, France)

  • Ernesto Tapia Moor

    (Kedge Business School, France)

Abstract

This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696 observations) in France, we apply an extension of generalized linear models to handle non-independent observations. Considering both auditor quality and audited company characteristics, our research expands previous studies on French audit fees, which have predominantly focused on auditor quality. We find that joint audit fees are influenced by firm size, audit team composition, sector of activity, and client company size and director count. However, factors such as the choice of internal control framework, separation of control and management functions, and proportion of independent directors do not significantly impact joint audit fees.

Suggested Citation

  • Sami Ben Larbi & Eustache Ebondo Wa Mandzila & Jihene Meniaoui & Ernesto Tapia Moor, 2024. "The influence of auditor and auditee on mandatory audit fees in France," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 12(1), pages 77-102, April.
    • Handle: RePEc:rge:journl:v:12:y:2024:i:1:p:77-102
    DOI: 10.5281/zenodo.10936204
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Mandatory audit fees; joint audit fees; Big Four/Non Big Four; auditor attributes; auditee attributes; influencing factors;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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