Determinants of audit fees for French quoted firms

Gonthier‐Besacier, Nathalie; Schatt, Alain

doi:10.1108/02686900710718654

Cited by 101 publications

(71 citation statements)

References 19 publications

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“…In contrast to the findings from Denmark (Thinggaard and Kiertzner, 2008), Gonthier-Besacier and Schatt (2007) show that balanced allocation between the auditors does not affect audit fees in France. They also show that companies audited by two Big 4 audit firms have a lower audit fee-size ratio compared to companies audited by other types of auditor pairs.…”

Section: Consequences Of the Joint Auditor Pair Choice And Of The Discontrasting

confidence: 49%

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Ratzinger‐Sakel

Audousset-Coulier

Kettunen

et al. 2013

Accounting in Europe

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The publication of the European Commission Green Paper, "Audit Policy: Lessons from the Crisis" in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context, and not be considered in isolation from other factors that might impact the audit market. The results indicate that various country-level characteristics are simultaneously at play. While joint audits can potentially enhance the audit market competition by allowing smaller audit firms to maintain larger market shares, the related impact on audit quality has not yet been clearly demonstrated and thus provides a promising avenue for future research.3

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Section: Consequences Of the Joint Auditor Pair Choice And Of The Discontrasting

confidence: 49%

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Ratzinger‐Sakel

Audousset-Coulier

Kettunen

et al. 2013

Accounting in Europe

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“…Size, reputation, experience, competition, industry specialization and whether it is from the Big Four are aspects of the audit company that influence audit fees as many prior studies suggested that audit fees increase with the Audit firm's Size (Francis, 1984;Palmrose, 1986), reputation (Larcker & Richardson, 2004, Gonthier & Schatt, 2007, experience, industry specialization (Pearson & Trompeter, 1994;Craswell et al, 1995;Cullinan, 1998) and whether it is one of the Big Four (Palmrose, 1986;Francis & Simon, 1987;Butterworth & Houghton, 1995). However, Audit fees decreases with the increase in competition, the greater the number of competitors the lower the audit fees are charged (e.g., Maher, Tiessen, Colson & Broman, 1992;Hay et al 2006).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Reputation of the audit office is the perception that some audit firms can provide higher quality auditing than others, which is one of the most important factors affecting the audit service pricing (e.g., Larcker & Richardson, 2004;Gonthier & Schatt, 2007). Firms which have invested in reputation capital (e.g., employee training programs and advertising) suggests a much higher success rate of the audit firm (Che-Ahmad & Houghton, 1996), and therefore it may be able to obtain a return on its investment through placing higher audit fees for their services.…”

Section: Reputationmentioning

confidence: 99%

Determinants of Audit Fees: Evidence from Lebanon

Elgammal¹

2012

IBR

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This paper studies the views of external auditors and client's representatives (accountants, financial controllers and internal auditors) about the factors that affect determining audit fees and provides evidence whether these factors are related to audit firm characteristics or the client firm characteristics. A sample of 80 respondents provided the empirical data for this research by answering a self administered questionnaire. To conduct data analysis descriptive statistics, means, standard deviation and Mann-Whitney U test were used. The outcome of the study provides a vital insight into the determinants of audit fees from a developing country like Lebanon. It was found that all the pre-suggested determinants of audit fees are extremely important or important. Both external auditors and client representatives groups agree that the most important factor affecting determining amount of audit fees is whether the audit firm is one of the big four or notand the least important factor is the size of the audit firm based on the number of its employees. The results also show that the degree of importance of each determinant of audit fees is homogenous among the two groups of respondents.

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“…Also, auditor attributes are considered important drivers of audit fees such as reputation, experience, competition, industry (Palmrose, 1986;Pearson and Trompeter, 1994;hay et al, 2006 andGonthier andSchatt, 2007). Based on above, accounting researches have investigated various aspects of attributes in accounting profession, but all these studies have not examined the potential gender effects on audit fees.…”

Section: Literature Reviews and Research Questionmentioning

confidence: 99%

The Impact of Auditor’s Gender on Audit Fees: Case of Jordanian Auditors

Abed¹,

Albadainah²

2013

IJBM

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The objective of this study is to examine the relation between audit fees and gender.5 semi-structured interviews were conducted with Jordanian licensed female auditors. On the other hand, other 5 semi-structured interviews were conducted with male auditors to increase scrutiny of previous results. Qualitative analysis was used to analyse the data.The result documents that there is no relation between audit fees and audit gender. Furthermore, findings of the interviews report other factors affecting audit fees, namely; audit quality and audit competence. On the other hand, findings of interviews with male auditors reveal that female auditors are more likely to reject unethical behaviours.This research is limited to the fact that audit fees depends on audit quality; and audit quality is dependent on the competence and independence of the external auditors.The findings may not accurately generalize to auditors' reactions to client gender in practice due to few numbers of interviews.This study focuses on the possible gender-based differences in auditing which may have an impact on the fees paid by the audit clients.

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Determinants of audit fees for French quoted firms

Cited by 101 publications

References 19 publications

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Determinants of Audit Fees: Evidence from Lebanon

The Impact of Auditor’s Gender on Audit Fees: Case of Jordanian Auditors

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