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Audit quality and Corporate governance : an analysis of French audit regulations
[Qualité de l'audit et gouvernement d'entreprise : le rôle et les limites de la concurrence sur le marché de l'audit]

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  • Benoît Pigé

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

Abstract

La performance des entreprises dépend en grande partie de la qualité de leur gouvernement. Ce dernier est lui-même dépendant des situations d'asymétrie d'information existant entre actionnaires, conseil d'administration et dirigeants. L'audit constitue un élément essentiel de réduction de ces asymétries d'information. A travers une revue des principales recherches menées aux Etats Unis sur le rôle et les conditions d'indépendance des auditeurs, nous suggérons qu'en France une plus grande concurrence entre les cabinets d'audit permettrait de contribuer à l'amélioration du gouvernement des entreprises. Cette hypothèse est confortée par l'analyse de la constitution de rentes et par l'examen de leurs conséquences sur le marché français du commissariat aux comptes.

Suggested Citation

  • Benoît Pigé, 2000. "Audit quality and Corporate governance : an analysis of French audit regulations [Qualité de l'audit et gouvernement d'entreprise : le rôle et les limites de la concurrence sur le marché de l'audit," Post-Print halshs-03425760, HAL.
    • Handle: RePEc:hal:journl:halshs-03425760
    DOI: 10.3917/cca.062.0133
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03425760
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    References listed on IDEAS

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