Lesage, Cédric; Ratzinger, Sabine; Kettunen, Jaana - HAL - 2012
auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to … 2005. We test the impact of joint audit on both audit costs proxied by audit fees or total fees and audit quality proxied … characterized by a long tradition of joint audit. We find 1) similar results for audit quality (no significant differences between …