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European Accounting Review Volume 25, 2016 - Issue 2
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Original Articles

Are Joint Audits Associated with Higher Audit Fees?

Paul AndréESSEC KPMG Financial Reporting Centre, ESSEC Business School, Cergy Pontoise Cedex, FranceCorrespondence[email protected]
,
GéRaldine BroyeEM Strasbourg Business School, University of Strasbourg, Strasbourg, France
,
Christopher PongSchool of Management & Languages, Accountancy, Economics and Finance, Heriot-Watt University, Edinburgh, Scotland, UK
&
Alain SchattDepartment of Accounting and Control, HEC Lausanne, Lausanne, Switzerland
Pages 245-274 | Received 01 Mar 2011, Accepted 01 Nov 2014, Published online: 21 Jan 2015

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Fatma Jemaa, Kim Klarskov Jeppesen & Nadia M’hirsi. (2023) Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark. European Accounting Review 32:4, pages 1025-1052.
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Carlos Fernández-Méndez & Shams Tabrize Pathan. (2023) Female directors, audit effort and financial reporting quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:1, pages 125-166.
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Kay Blaufus, Jens Robert Schöndube & Stefan Wielenberg. (2022) Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency. European Accounting Review 0:0, pages 1-24.
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Pietro A. Bianchi, Nieves Carrera & Marco Trombetta. (2020) The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market. European Accounting Review 29:4, pages 693-721.
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Claus Holm & Frank Thinggaard. (2018) From joint to single audits – audit quality differences and auditor pairings. Accounting and Business Research 48:3, pages 321-344.
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Marcel Haak, Michelle Muraz & Roland Zieseniß. (2018) Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. Accounting in Europe 15:1, pages 55-80.
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Lasse Niemi, W. Robert Knechel, Hannu Ojala & Jill Collis. (2018) Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms. Accounting in Europe 15:1, pages 33-54.
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Cédric Lesage, Nicole V. S. Ratzinger-Sakel & Jaana Kettunen. (2017) Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects. European Accounting Review 26:2, pages 311-339.
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Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger. (2015) Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality. Accounting in Europe 12:1, pages 61-86.
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