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Audit committee characteristics and audit fees: Evidence from France
[Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]

Author

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  • Ines Maraghni

    (GAINS - ARGUMANS - Atelier De Recherche En Gestion De L'université Du Mans - GAINS - Groupe d'Analyse des Itinéraires et des Niveaux Salariaux - UM - Le Mans Université)

  • Mehdi Nekhili

    (GAINS - ARGUMANS - Atelier De Recherche En Gestion De L'université Du Mans - GAINS - Groupe d'Analyse des Itinéraires et des Niveaux Salariaux - UM - Le Mans Université)

Abstract

Our study aims to investigate the relationship between the characteristics of the audit committee and auditor remuneration. We examine the impact of statutory and demographic attributes on audit fees and non-audit services fees. We find significant negative association between the level of audit fees and audit committee independence. We also find a positive association between audit committee frequency meeting and the level of audit fees but we do not find a significant association between audit fees and audit committee expertise. However, this relationship is clearly complex and warrants further research. Our results also indicate that demographic attributes play a complementary role in enhancing the effectiveness of audit committee with respect to audit quality.

Suggested Citation

  • Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
    • Handle: RePEc:hal:journl:hal-01907594
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