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Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003

Author

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  • Charles Piot

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

Cet article étudie la concentration de l'offre et l'intensité concurrentielle du marché de l'audit français. En toile de fond, figurent les critiques et les craintes associées aux dernières mégafusions entre réseaux d'auditeurs, avec une évolution que certains n'hésitent pas à qualifier de « cartélisation ». Les mesures portent sur l'ensemble des sociétés cotées fin 1997 et fin 2003, période marquant notamment le passage des Big Six aux Big Four, ainsi que sur une segmentation sectorielle de ce marché. Il ressort que la concentration s'est logiquement accrue globalement, et dans la plupart des secteurs. À l'instar des pays anglo-saxons, les ratios de concentration confirment une tendance vers l'oligopole restreint, signe d'un marché globalement non-concurrentiel. Aucun réseau d'audit n'obtient toutefois une position dominante fin 2003 (au sens de Shepherd, 1997). En outre, les indices de Herfindahl intrasectoriels montrent que l'intensité concurrentielle reste vigoureuse entre les quatre ou six grands leaders : à ces niveaux, les indices sont en effet en baisse dans la grande majorité des secteurs d'activité.

Suggested Citation

  • Charles Piot, 2007. "Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003," Post-Print halshs-00534787, HAL.
    • Handle: RePEc:hal:journl:halshs-00534787
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534787
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    References listed on IDEAS

    as
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