Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998 (notice n° 343424)
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| fixed length control field | 02811cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021933.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Piot, Charles |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 7 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude analyse la concentration globale et sectorielle des cabinets d’audit, ainsi que les déterminants de la spécialisation sectorielle de l’auditeur nommé, pour les sociétés françaises cotées fin 1997. L’analyse descriptive montre une concentration globale de type oligopolistique, mais sensiblement moins élevée par rapport aux marchés anglo-saxons. Il existe des différences marquées entre secteurs d’activité qui ne semblent pas étrangères au degré de réglementation. Enfin, malgré la domination des Big Six, les grands réseaux nationaux (Majors) s’affirment comme une composante significative, possiblement grâce à l’obligation légale de cocommissariat. L’analyse déterministe révèle que la présence d’un auditeur spécialisé augmente avec la complexité organisationnelle de la firme ; et que l’appartenance à un secteur réglementé affecte positivement l’implication sectorielle des auditeurs nommés. Ces résultats appuient une demande de compétences spécifiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper investigates the global and industry concentration of auditors, as well as the determinants of the appointment of specialized auditors by French listed companies in 1997. The descriptive analysis documents that the global concentration is typically the one of an oligopolistic market ; however less pronounced than in Anglo-Saxon countries. Significant differences exist between industries, which could be attributable to regulation. Finally, and despite the domination of Big Six auditors, large national audit networks stand out as significant actors, which probably owes to the mandatory requirement of joint auditorship. The determinant analysis shows that the presence of a specialized auditor increases with firm complexity ; and that firms operating in regulated industries tend to engage auditors with a higher industry implication. These results are consistent with a demand for specific competencies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit statutaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | spécialisation sectorielle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | big six |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | concentration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | statutory auditing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditor concentration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | industry specialization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | big six |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 11 | 2 | 2005-09-01 | p. 149-173 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-149?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-149?lang=fr&redirect-ssocas=7080</a> |
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