Honoraires d'audit et comités d'audit: le cas de la France

Géraldine Broye ()

ACCRA, 2009, vol. 15, issue 1, 199-224

Abstract: This study examines the relationship between audit fees and the voluntary adoption ? the characteristics ? of audit committees. We expect that audit fees are higher when a company has formed an audit committee, consistent with a complementarity effect between internal and external governance mechanisms. Using audit fee data collected from a sample of 150 listed companies in France, we find that the voluntary adoption of audit committees is positively associated to audit fee levels. Besides, we find significant positive relations between audit fees and audit committee independence, and activity. These results are consistent with the notion that audit committees are a complementary mechanism for high quality external audit.

Keywords: audit committees; audit fees; audit quality; corporate governance (search for similar items in EconPapers)
Date: 2009
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