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Audit committee characteristics and audit fees: Evidence from France

Caractéristiques du comité d’audit et honoraires d’audit: cas des entreprises françaises

Inès Maraghni and Mehdi Nekhili ()

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Abstract: Our study aims to investigate the relationship between the characteristics of the audit committee and auditor remuneration. We examine the impact of statutory and demographic attributes on audit fees and non-audit services fees. We find significant negative association between the level of audit fees and audit committee independence. We also find a positive association between audit committee frequency meeting and the level of audit fees but we do not find a significant association between audit fees and audit committee expertise. However, this relationship is clearly complex and warrants further research. Our results also indicate that demographic attributes play a complementary role in enhancing the effectiveness of audit committee with respect to audit quality.

Keywords: AUDIT COMMITTEES; AUDIT FEES; AUDIT QUALITY; STATUTORY ATTRIBUTES; DEMOGRAPHIC ATTRIBUTES; ATTRIBUTS DEMOGRAPHIQUES; COMITES D’AUDIT; HONORAIRES D’AUDIT; QUALITE DE L’AUDIT EXTERNE; ATTRIBUTSSTATUTAIRES (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01907594
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom, 2017, 38ème Congrès de l’AFC

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