The Shareholders Confidence and Effectiveness of the Joint Auditors: Empirical Validation in the French Context

Abstract

The goal of our research work is to show the effect of the presence of joint auditors (BIG4) and a fewmechanisms of governance on the shareholders’ confidence. We are trying to explore the relationship betweenits different variables in the French context during the period 2005-2010.The empirical results show a positive and significant relationship between, on the one hand, the presence of twoauditors BIG4, the opinion of the auditors, the independence of the members of the audit committees and theboards of directors and the asset efficiency and the confidence of the shareholders of the counterpart. On theother hand, the audit fees, the collaboration period between the associate signatories, the size and the debts ofthe companies seem to have a negative and significant effect on the shareholders’ confidence.

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