Agency costs and audit quality: evidence from France

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Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2006, background): “…the high level of ownership concentration in France relative to the U.S., it is unclear if cross-sectional differences in French ownership structures are of sufficient importance to matter in terms of agency costs, information asymmetry or the demand for differential audit quality (Piot 2001).”
External Auditors, Audit Committees and Earnings Management in France (2007, background): “Piot (2004) documents that the existence of audit committees in France is positively associated with the extent of shareholder– manager and –debtholder conflicts.”
Quantity and quality of information and SME financial structure (2012, background): “Nichols and Smith 1983; Francis and Wilson 1988; Palmrose 1988; DeFond and Jiambalvo 1991; DeFond 1992; Teoh and Wong 1993; Craswell et al. 1995; Francis et al. 1999; Piot 2001; Blokdijk et al. 2003) assess the accuracy of this so-called brand name proxy.”