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

Sami Ben Larbi (), Eustache Ebondo Wa Mandzila (), Jihene Meniaoui () and Ernesto Tapia Moor ()
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Sami Ben Larbi: University of Toulon, Kedge Business School, France
Eustache Ebondo Wa Mandzila: Kedge Business School, France
Jihene Meniaoui: University of the Opal Coast, France
Ernesto Tapia Moor: Kedge Business School, France

Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), 2024, vol. 12, issue 1, 77-102

Abstract: 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.

Keywords: Mandatory audit fees; joint audit fees; Big Four/Non Big Four; auditor attributes; auditee attributes; influencing factors (search for similar items in EconPapers)
JEL-codes: D8 D81 M1 M15 O3 O31 O32 (search for similar items in EconPapers)
Date: 2024
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