Examining a French Exception: The Determinants of the Choice of Joint Auditors (notice n° 454867)
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|---|---|
| fixed length control field | 01687cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033234.0 |
| 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 | Marmousez, Sophie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Examining a French Exception: The Determinants of the Choice of Joint Auditors |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 92 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper examines the determinants of the choice of joint auditors (zero, one, or two Big 4) by French listed companies. This choice is theoretically associated with corporate governance mechanisms. We test our hypotheses on a sample of 175 listed companies from the SBF 250 Index and find only weak empirical evidence. Consequently, we partition our sample into more homogenous subsamples with respect to auditee size. For small and medium companies, family ownership is negatively associated with the selection of at least one Big 4 but not related to the choice of two Big 4 auditors. For medium-sized companies, the choice of at least one Big 4 is also associated with other corporate governance mechanisms, either positively (board independence and separation of the roles of chairman and CEO) or negatively (existence of an audit committee). For large companies, the choice is limited to two options (one or two Big 4) and is driven by operational constraints (size and internationalization level of the auditee). |
| 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 quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big 4 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | joint-auditing |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 18 | 1 | 2012-04-01 | p. 121-151 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-121?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-121?lang=en&redirect-ssocas=7080</a> |
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