000			01410cam a2200205 4500500
005			20250121033002.0
041			_afre
042			_adc
100	1	0	_aBroye, Géraldine _eauthor
245	0	0	_aAudit Fees and Audit Committees: Some Evidence from France
260			_c2009.
500			_a7
520			_aThis 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			_acorporate governance
690			_aaudit fees
690			_aaudit quality
690			_aaudit committees
786	0		_nAccounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 199-224 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-199?lang=en&redirect-ssocas=7080
999			_c454512 _d454512