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Quels sont les déterminants de la rémunération des auditeurs ? Le cas français

Author

Listed:
  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Alain Schatt

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

A partir de 2003, les entreprises françaises sont tenues de divulguer le montant des rémunérations de leurs auditeurs, mais de nombreuses entreprises ont décidé de divulguer volontairement ces informations dans leur rapport annuel 2002. Dans ce travail, nous tentons d'expliquer le montant des rémunérations des auditeurs perçues au cours de l'exercice 2002 dans 127 entreprises françaises non financières. Nos résultats confirment l'incidence positive de la taille et du risque associé aux entreprises auditées sur la rémunération des auditeurs.

Suggested Citation

  • Nathalie Gonthier-Besacier & Alain Schatt, 2005. "Quels sont les déterminants de la rémunération des auditeurs ? Le cas français," Post-Print halshs-00581205, HAL.
    • Handle: RePEc:hal:journl:halshs-00581205
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581205
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    1. repec:dau:papers:123456789/3506 is not listed on IDEAS
    2. repec:dau:papers:123456789/3526 is not listed on IDEAS
    3. Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.

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