European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the...

L'objectif de cette recherche est d'analyser les effets de l'utilisation de définitions et de mesures multiples du concept de spécialisation sectorielle des auditeurs dans la recherche empirique en audit. Les auditeurs spécialistes d'un secteur industriel sont supposés produire un audit de...

Cette recherche analyse les effets de l'utilisation de diverses mesures de la spécialisation sectorielle des auditeurs. Les auditeurs spécialistes développent une expertise sectorielle spécifique qui leur permet d'offrir un audit de meilleure qualité. Ils obtiennent une réputation...

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...

This study examines the behavior of auditors, considered as a monitoring mechanism, in the presence of a principal-principal agency conflict in a common-law country. Following the surprising findings of Holderness (2009) about ownership concentration of U.S firms, we examine ownership structure...

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

The auditor‘s independence has been of growing interest since the past accounting scandals: Enron, Worldcom, etc. Numerous regulations have sought to reinforce it by modifying some of the components (factors) of independence. Based on empirical research works, our research aims at the...

Beaucoup de présentations pédagogiques ou spécialisées de la comptabilité générale des entreprises se veulent délibérément et seulement techniques. Fondé sur une conception large de la discipline, cet ouvrage ne la considère pas exclusivement comme une technique de saisie,...

The auditor (in France, the « Commissaire aux comptes ») is to control the audited company's financial statements. The quality if his/her task depends of his/her competence and independence (De Angelo, 1981). However, some studies present a contradictory approach of the relatve status of...

Une comparaison des normes nationales PCG 1999 et internationales IAS et IFRS, pour préparer les utilisateurs et futurs utilisateurs au passage des premières aux secondes.