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

Abdelhakim Benali


The goal of our research work is to show the effect of the presence of joint auditors (BIG4) and a few
mechanisms of governance on the shareholders’ confidence. We are trying to explore the relationship between
its 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 two
auditors BIG4, the opinion of the auditors, the independence of the members of the audit committees and the
boards of directors and the asset efficiency and the confidence of the shareholders of the counterpart. On the
other hand, the audit fees, the collaboration period between the associate signatories, the size and the debts of
the companies seem to have a negative and significant effect on the shareholders’ confidence.

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