Zobrazeno 1 - 10
of 25
pro vyhledávání: '"HONORAIRES D'AUDIT"'
Publikováno v:
Finance Contrôle Stratégie
Finance Contrôle Stratégie, 2022, 25 (3/4), ⟨10.4000/fcs.10259⟩
Finance Contrôle Stratégie, 2022, 25 (3/4), ⟨10.4000/fcs.10259⟩
Employee stock ownership (ESO) is often associated with reductions in agency costs because it increases employee satisfaction and attachment to their company and aligns the interests of employees with those of their firm. Another stream of research a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::585b5e756e9a609504d21c509cb10ae3
https://doi.org/10.4000/fcs.10259
https://doi.org/10.4000/fcs.10259
Employee stock ownership (ESO) is often associated with decreases in agency costs because it increases employees’ satisfaction and attachment to their company and aligns the employees’ and their firm’s interests. Another stream of research argu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::4718bca477b07e81fbda0512d7bec670
https://hal.science/hal-03723164
https://hal.science/hal-03723164
Autor:
Javed, Fahim
Publikováno v:
Economics and Finance. Université du Maine, 2020. English. ⟨NNT : 2020LEMA2003⟩
Economics and Finance. Le Mans Université, 2020. English. ⟨NNT : 2020LEMA2003⟩
Economics and Finance. Le Mans Université, 2020. English. ⟨NNT : 2020LEMA2003⟩
In the context of rapidly increasing interest of regulators, legislators and academic research in the identity of audit engagement partners, this dissertation explores French mandatory joint audit environment where firms preparing consolidated financ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e1f76de179fc22f2af13b88eaba2c024
https://tel.archives-ouvertes.fr/tel-03092325/file/2020LEMA2003.pdf
https://tel.archives-ouvertes.fr/tel-03092325/file/2020LEMA2003.pdf
Autor:
Johannes, Pauline
Publikováno v:
Gestion et management. Université de Strasbourg, 2020. Français
This dissertation focuses on factors of audit committee efficiency and their impacts on audit and financial information quality. In our literature review, we identify two frameworks. The first is based on the influence of audit committee’s membersh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::6cffb66473f0b432c8d578bc345f74cc
https://hal.archives-ouvertes.fr/tel-03136132
https://hal.archives-ouvertes.fr/tel-03136132
Autor:
Johannes, Pauline
Publikováno v:
Gestion et management. Université de Strasbourg, 2020. Français
This dissertation focuses on factors of audit committee efficiency and their impacts on audit and financial information quality. In our literature review, we identify two frameworks. The first is based on the influence of audit committee’s membersh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______212::6cffb66473f0b432c8d578bc345f74cc
https://hal.archives-ouvertes.fr/tel-03136132
https://hal.archives-ouvertes.fr/tel-03136132
Autor:
Maraghni, Ines, Nekhili, Mehdi
Publikováno v:
Accountability, Responsabilités et Comptabilités
Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom
Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom
Our study aims to investigate the relationship between the characteristics of the audit committee and auditor remuneration. We examine the impact of statutory and demographic attributes on audit fees and non-audit services fees. We find significant n
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::814cd717e50e46de5a0ebc799b5f01cc
https://hal.archives-ouvertes.fr/hal-01907594
https://hal.archives-ouvertes.fr/hal-01907594
Autor:
Maraghni, Inès
La thèse explore la question de l’efficacité des comités d’audit en France : les comités d’audit jouent-ils effectivement leur rôle ? La problématique de l’efficacité de ces comités dans le processus d’évaluation du gouvernement d
Externí odkaz:
http://www.theses.fr/2017LEMA2001
Autor:
Ben Slimene, Imen
Dans la perspective d’une évaluation critique des réformes adoptées récemment par la commission européenne et la législation des pays membres, cette recherche analyse les rôles respectifs de l’auditeur et de la réglementation qui régit s
Externí odkaz:
http://www.theses.fr/2016GREAG006/document
Publikováno v:
34ème Congrès de l'AFC
Comptabilité sans Frontières...The French Connection
Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom
34ème congrès de l'AFC
Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom
Comptabilité sans Frontières...The French Connection
Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom
34ème congrès de l'AFC
Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom
This paper analyzes the effects of using various definitions and measures of auditor industry specialization in empirical audit research. Industry specialist (ISP) auditors are auditors who have developed a specific expertise in their industry and wh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::735e7dbd4991b9105a91235b729458a9
https://hal.archives-ouvertes.fr/hal-00962383/document
https://hal.archives-ouvertes.fr/hal-00962383/document
Publikováno v:
33ème Congrès de l'AFC
Comptabilités et innovation
Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom
Comptabilités et innovation
Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom
The purpose of this paper is to analyze the effects of using several definitions and several measurements of auditor industry specialization in the empirical audit research. Industry specialist auditors are supposed to be able to provide better quali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dbd0025f937c5fae2a65309747942612
https://doi.org/10.2139/ssrn.1984960
https://doi.org/10.2139/ssrn.1984960