The Shareholders Confidence and Effectiveness of the Joint Auditors: Empirical Validation in the French Context

Abdelhakim Benali ()
Additional contact information
Abdelhakim Benali: LARTIGE - Laboratoire de Recherche en Technologie d'Information, Gouvernance et Entreprenariat - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

Post-Print from HAL

Abstract: The goal of our research work is to show the effect of the presence of joint auditors (BIG4) and a few mechanisms of governance on the shareholders' confidence. We are trying to explore the relationship between its different variables in the French context during the period 2005-2010. The empirical results show a positive and significant relationship between, on the one hand, the presence of two auditors BIG4, the opinion of the auditors, the independence of the members of the audit committees and the boards of directors and the asset efficiency and the confidence of the shareholders of the counterpart. On the other hand, the audit fees, the collaboration period between the associate signatories, the size and the debts of the companies seem to have a negative and significant effect on the shareholders' confidence.

Keywords: confidence; shareholders; effectiveness; joint auditors (search for similar items in EconPapers)
Date: 2013-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01054921
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in International Journal of Business and Management, 2013, Vol. 8 (No. 11), pp.76. ⟨10.5539/ijbm.v8n11p76⟩

Downloads: (external link)
https://hal.science/hal-01054921/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01054921

DOI: 10.5539/ijbm.v8n11p76

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().