CONSÉQUENCES DE L'ADOPTION DES NORMES INTERNATIONALES «IFRS» SUR LE COÛT D'AUDIT FINANCIER

Lobna Loukil
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Lobna Loukil: ESC Sfax - Ecole Supérieure de Commerce Sfax

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Abstract: This study has as purpose to search, in a French context, the consequences of the adoption of international financial standards "IFRS" on mission and cost of statutory audit. In effect, the European Union requires on January 1st, 2005, the application of a common international accounting frame of reference for all EU listed companies. Inquiries and studies which were accomplished show that this operation was not easy, either without expense or for the concerned business company or for the statutory auditor. For a sample of 106 French firms of SBF 250 covering period 2002-2007, the results show an increase in audit fees the period of adoption of "IFRS"(2004 and 2005). For other determinants (size of the firm, level of debt, % of the capital detained by the reference stockholders, number of auditors Big and length of relation between auditor and audetee) all seem to have significant effect on the audit fees. In contrast, we find inherent risk and managerial ownership haven't significant effect.

Keywords: IFRS; audit légal/financier; risque d'audit; coût d'audit; Statutory audit; audit risk; audit cost (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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