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Réputation de l'auditeur et modèle de gouvernance : une comparaison France, Allemagne, Canada

Author

Listed:
  • Charles Piot

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

Ce papier montre que les déterminants de la réputation de l'auditeur sont sensibles aux modèles de gouvernance nationaux. En France, la propension à présenter des comptes certifiés par un cabinet anglo-saxon augmente avec les coûts d'agence actionnaires-créanciers. Au Canada, cette propension résulte davantage d'une demande d'assurance sur l'auditeur (deep pockets). En Allemagne, aucune des hypothèses d'agence ou d'assurance n'est corroborée.

Suggested Citation

  • Charles Piot, 2003. "Réputation de l'auditeur et modèle de gouvernance : une comparaison France, Allemagne, Canada," Post-Print halshs-00582811, HAL.
    • Handle: RePEc:hal:journl:halshs-00582811
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582811
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