The influence of auditor and auditee on mandatory audit fees in France
This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696 observations) in France, we apply an extensio...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Cátedra UNESCO en Gestión de Información en las Organizaciones (La Habana)
2024-04-01
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| Series: | GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología |
| Subjects: | |
| Online Access: | https://gecontec.org/index.php/unesco/article/view/184 |
| _version_ | 1797194747549319168 |
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| author | Sami Ben Larbi Eustache Ebondo Wa Mandzila Jihène Meniaoui Ernesto Tapia Moor |
| author_facet | Sami Ben Larbi Eustache Ebondo Wa Mandzila Jihène Meniaoui Ernesto Tapia Moor |
| author_sort | Sami Ben Larbi |
| collection | DOAJ |
| description |
This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696 observations) in France, we apply an extension of generalized linear models to handle non-independent observations. Considering both auditor quality and audited company characteristics, our research expands previous studies on French audit fees, which have predominantly focused on auditor quality. We find that joint audit fees are influenced by firm size, audit team composition, sector of activity, and client company size and director count. However, factors such as the choice of internal control framework, separation of control and management functions, and proportion of independent directors do not significantly impact joint audit fees.
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| first_indexed | 2024-04-24T06:01:12Z |
| format | Article |
| id | doaj.art-9d236f46c2dd4ad8a046deae7a0c9e87 |
| institution | Directory Open Access Journal |
| issn | 2255-5684 |
| language | English |
| last_indexed | 2024-04-24T06:01:12Z |
| publishDate | 2024-04-01 |
| publisher | Cátedra UNESCO en Gestión de Información en las Organizaciones (La Habana) |
| record_format | Article |
| series | GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología |
| spelling | doaj.art-9d236f46c2dd4ad8a046deae7a0c9e872024-04-23T07:37:02ZengCátedra UNESCO en Gestión de Información en las Organizaciones (La Habana)GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología2255-56842024-04-01121The influence of auditor and auditee on mandatory audit fees in FranceSami Ben Larbi0Eustache Ebondo Wa Mandzila1Jihène Meniaoui2Ernesto Tapia Moor3University of Toulon, Kedge Business School, FranceKedge Business School, FranceUniversity of the Opal Coast, FranceKedge Business School, France This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696 observations) in France, we apply an extension of generalized linear models to handle non-independent observations. Considering both auditor quality and audited company characteristics, our research expands previous studies on French audit fees, which have predominantly focused on auditor quality. We find that joint audit fees are influenced by firm size, audit team composition, sector of activity, and client company size and director count. However, factors such as the choice of internal control framework, separation of control and management functions, and proportion of independent directors do not significantly impact joint audit fees. https://gecontec.org/index.php/unesco/article/view/184Mandatory audit feesjoint audit feesBig Four/Non Big Fourauditor attributesauditee attributesinfluencing factors |
| spellingShingle | Sami Ben Larbi Eustache Ebondo Wa Mandzila Jihène Meniaoui Ernesto Tapia Moor The influence of auditor and auditee on mandatory audit fees in France GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología Mandatory audit fees joint audit fees Big Four/Non Big Four auditor attributes auditee attributes influencing factors |
| title | The influence of auditor and auditee on mandatory audit fees in France |
| title_full | The influence of auditor and auditee on mandatory audit fees in France |
| title_fullStr | The influence of auditor and auditee on mandatory audit fees in France |
| title_full_unstemmed | The influence of auditor and auditee on mandatory audit fees in France |
| title_short | The influence of auditor and auditee on mandatory audit fees in France |
| title_sort | influence of auditor and auditee on mandatory audit fees in france |
| topic | Mandatory audit fees joint audit fees Big Four/Non Big Four auditor attributes auditee attributes influencing factors |
| url | https://gecontec.org/index.php/unesco/article/view/184 |
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