Business, Management and Accounting
3 years ago

Audit Committees Boost Transparency, Increase Costs for Large Firms

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Audit Committees and Audit Fees: An Empirical Study in Large French Listed Companies
Lobna Loukil

Paper Summary

The presence, independence, and frequency of meetings of audit committees in large French listed companies positively affect the audit fees paid. This means that having an effective audit committee leads to higher audit fees, showing that the work of the external auditor complements the work of the audit committee.

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