Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Author:

Ratzinger-Sakel Nicole V. S.,Audousset-Coulier Sophie,Kettunen Jaana,Lesage Cédric

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Reference72 articles.

1. Aktiebolagslag. (2005)Aktiebolagslag 2005:551(Sweden: Swedish Companies Act).

2. AMF. (2011)Etude relative aux honoraires versés aux commissaires aux comptes et à leur réseau au titre de la période 2010 par les groupes du CAC 40, de l'eurostoxx 50 et d'un échantillon de 42 sociétés des compartiments b et c d'eurolist[Survey of fees paid to statutory auditors and their networks for 2010 by CAC 40 and Eurostoxx 50 companies and by a sample of 42 companies in the B and C compartments of Eurolist] (Paris: Autorité des Marchés Financiers).

3. André, P., Broye, G., Pong, C. K. M. and Schatt, A. (2012) Are joint audits associated with higher audit fees? Working paper. Available at SSRN: http://ssrn.com/abstract=203900 (accessed 31 January 2013).

4. Audousset-Coulier, S. (2008) La publication des honoraires d'audit par les sociétés cotées françaises, déterminants de la publication volontaire et du niveau des honoraires [Determinants of the voluntary disclosure audit fees and audit pricing in a joint audit setting], Ph.D. dissertation, HEC, Paris.

5. Audousset-Coulier, S. (2012) ‘Two big’ or not ‘two big’? The consequences of appointing two Big 4 auditors on audit pricing in a joint audit setting. Available at: http://ssrn.com/abstract=2083871 or http://dx.doi.org/10.2139/ssrn.2083871 (accessed 12 November 2012).

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