Access the full text.
Sign up today, get DeepDyve free for 14 days.
D. Simunic (1980)
The Pricing Of Audit Services - Theory And EvidenceJournal of Accounting Research, 18
M. Ezzamel, D. Gwilliam, K. Holland (1996)
Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit ServicesAccounting and Business Research, 27
Lawrence Abbott, Susan Parker, Gary Peters, K. Raghunandan (2003)
An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*Contemporary Accounting Research, 20
D. Hay (2006)
Audit Fees: A Meta-Analysis of the Effect of Supply and Demand AttributesContemporary Accounting Research, 23
P. Chan, M. Ezzamel, D. Gwilliam (1993)
Determinants of audit fees for quoted UK companiesJournal of Business Finance & Accounting, 20
(1992)
An examination of changes in scope af services performed by CPA firms
Lynn Barkess, R. Simnett (1994)
The provision of other services by auditors: Independence and pricing issuesAccounting and Business Research, 24
Z. Palmrose
The effect of non audit services on the princing of audit services: further evidence
17 Since 2003 a law has come into effect requiring a mandatory rotation of the individual auditor (the engagement partner) from a given firm at the end of the six year contractual period
T. Anderson, Daniel Zéghal (1994)
The Pricing of Audit Services: Further Evidence from the Canadian MarketAccounting and Business Research, 24
A. Mikol, P. Standish (1998)
Audit independence and nonaudit services: a comparative study in differing British and French perspectivesEuropean Accounting Review, 7
C. Baker, A. Mikol, R. Quick
Regulation of the statutory auditor in the European Union: a comparative survey of the UK, France and Germany
M. Firth (1997)
The provision of non-audit services and the pricing of audit feesJournal of Business Finance & Accounting, 24
(1992)
Competition and audit fees
H. Chung, Sanjay Kallapur (2003)
Client Importance, Nonaudit Services, and Abnormal AccrualsAccounting review: A quarterly journal of the American Accounting Association, 78
L. DeAngelo (1981)
Auditor size and audit qualityJournal of Accounting and Economics, 3
D. Simunic (1984)
Auditing, Consulting, And Auditor IndependenceJournal of Accounting Research, 22
Phillip Cobbin (2002)
International Dimensions of the Audit Fee Determinants LiteratureInternational Journal of Auditing, 6
C. Piot (2004)
Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI, 7
C. Baker, A. Mikol, R. Quick (2001)
Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and GermanyEuropean Accounting Review, 10
Richard Frankel, Marilyn Johnson, Karen Nelson (2002)
The Relation between Auditors' Fees for Nonaudit Services and Earnings ManagementThe Accounting Review, 77
D.Y. Chung, Y. Kallapur
Client importance, nonaudit services and abnormal returns
Zoe-Vonna Palmrose (1986)
The Effect of Nonaudit Services on the Pricing of Audit Services
Christopher Pong, G. Whittington (1994)
THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELSJournal of Business Finance & Accounting, 21
Purpose – This study seeks to contribute to the international literature by researching the factors influencing audit fees in France, where law requires a joint auditing process involving two separate auditors for firms that publish consolidated financial statements. Design/methodology/approach – Since, 2003, the disclosure of audit fees has been compulsory in France, but numerous firms decided to voluntarily disclose their audit fees for the year 2002. An attempt is made here to elucidate the amount spent on audit fees in 2002 in a sample of 127 French (non‐financial) firms. Findings – The main finding is that audit fees depend on firm size, firm risk, and the presence of two of the Big Four firms. When two Big Four firms audit company accounts, the fees charged (adjusted for company size) are significantly lower in comparison with those paid in the other cases. These results appear not to have been influenced by the share of fees paid by the companies to the main auditor. Originality/value – This study is original because the French law requires a joint auditing process involving two separate auditors.
Managerial Auditing Journal – Emerald Publishing
Published: Jan 9, 2007
Keywords: Auditor's fees; France; Joint consultations
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.