This paper examines changes in the audit fees of quoted public limited companies in the UK during the period from 1991 to 1995. After controlling for changes in the size, complexity and risk of auditees, it is shown (based on a logarithm audit fee model) that the audit market experienced a 9.7%...

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...