Purpose – This study seeks to contribute to the international literature by researching the factors influencing audit fees in France, where law requires a joint auditing process involving two separate auditors for firms that publish consolidated financial statements....

[fre] Les analystes financiers sont les piliers d'une conception dynamique de l'efficience des marchés. Ils utilisent un ensemble étendu d'informations comprenant les données comptables dont le rôle précis demeure passablement obscur à cause, notamment, de l'hétérogénéité de leur...

Recent research has revealed that most articles published in top US accounting journals come from institutions based in the USA or a small number of other English-speaking countries (Jones and Roberts, Journal of Business Finance and Accounting, 32(5/6), pp. 1107-1140, 2005). It has also been...