Effet de l'obligation de publier les honoraires d'audit sur les honoraires des exercices ultérieurs: Le cas français

Adel Chouaya
Additional contact information
Adel Chouaya: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

Post-Print from HAL

Abstract: This study investigates the impact of the COB's mandated public disclosure of audit fees on subsequent period audit pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2002 and 2003), we find significantly smaller variances in audit fees as predicted for 2003 relative to 2002. In sum, the evidence indicates that public disclosure has improved the precision of audit pricing.

Keywords: audit fees; disclosure; regulation; Audit; honoraires d'audit; divulgation; réglementation (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522481v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

Downloads: (external link)
https://shs.hal.science/halshs-00522481v1/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:halshs-00522481

Access Statistics for this paper

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