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Entre risque d'audit, complexité et gestion des résultats : Etude des déterminants des honoraires d'audit

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  • Julien Le Maux

    (CREFIB - Centre de Recherche en Finance et en Gestion Bancaire - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

L'objectif de cet article est d'étudier les déterminants des honoraires d'audit versés en France en insistant essentiellement sur quatre dimensions : la complexité de l'audité, la politique de gestion des résultats et les risques subis par les sociétés. Les différentes relations sont étudiées à l'aide d'un modèle d'équations simultanées afin de mesurer le sens de la causalité. A partir d'un échantillon de 213 sociétés entre 2002 et 2004, l'étude empirique montre un impact positif de la complexité et des risques de la société sur le montant des honoraires versés. D'autre part, nous montrons une relation négative et significative entre les accruals et les honoraires d'audit.

Suggested Citation

  • Julien Le Maux, 2008. "Entre risque d'audit, complexité et gestion des résultats : Etude des déterminants des honoraires d'audit," Post-Print halshs-00525407, HAL.
    • Handle: RePEc:hal:journl:halshs-00525407
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525407
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    References listed on IDEAS

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    2. Lys, T & Watts, Rl, 1994. "Lawsuits Against Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 65-93.
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