... market by taking advantage of access to proprietary data on audit timing and audit opinion. This allowed to overcome some of the problems of data quality that inhibit importing research methods from France to other advanced capital markets. Nouha Khoufi can be contacted at: nouhakhoufi@yahoo.fr ©...

...C. Richard Baker; Jean Bédard; Christian Prat dit Hauret Purpose – This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France...

... information experience less disclosure costs than do small firms. Sabri Boubaker can be contacted at: sabri.boubaker@groupe‐esc‐tryoes.com © Emerald Group Publishing Limited 2012 France Disclosure Internet Financial reporting Corporate reporting Disclosure index Voluntary disclosure...

...Habib Jouber; Hamadi Fakhfakh Purpose This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain...

..., individual performance, and joint‐audit interconnections (attraction‐repulsion indices) of the main audit networks in France are investigated for the year 1997 and again for the year 2003. Findings Despite the concentration of the audit market for listed companies globally, descriptive market analyses...

...Chris Pong; Nathalie Gonthier‐Besacier; Alain Schatt 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...