Audit Fees and Audit Committees: Some Evidence from France (notice n° 454512)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01410cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033002.0 |
| 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 | Broye, Géraldine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Audit Fees and Audit Committees: Some Evidence from France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 7 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study examines the relationship between audit fees and the voluntary adoption, as well as the characteristics, of audit committees. If we assume the existence of a complementarity effect between internal and external governance mechanisms, then audit fees would be higher for a company with an audit committee. Using audit fee data collected from a sample of 150 listed companies in France, we find that the voluntary adoption of audit committees is positively and significantly associated to audit fee levels. We also find significant positive relations between audit fees and audit committee independence, and activity. These results are consistent with the notion that audit committees are a complementary mechanism for a high-quality external audit. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit fees |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit committees |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 199-224 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-199?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-199?lang=en&redirect-ssocas=7080</a> |
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