The influence of auditor and auditee on mandatory audit fees in France

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...

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Bibliographic Details
Main Authors: Sami Ben Larbi, Eustache Ebondo Wa Mandzila, Jihène Meniaoui, Ernesto Tapia Moor
Format: Article
Language:English
Published: Cátedra UNESCO en Gestión de Información en las Organizaciones (La Habana) 2024-04-01
Series:GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología
Subjects:
Mandatory audit fees
joint audit fees
Big Four/Non Big Four
auditor attributes
auditee attributes
influencing factors
Online Access:https://gecontec.org/index.php/unesco/article/view/184

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