The Impact of the H3C on Auditor Independence in French Context
| dc.contributor.author | Jamel Azibi | |
| dc.date.accessioned | 2025-06-15T07:26:49Z | |
| dc.date.issued | 2017-05 | |
| dc.description.abstract | In the French context, the parliament adopted a similar act to that of the Sarbanes-Oxley Act in 2003. This new reform established the H3C. It’s considered as an external control authority to the audit profession. The High Council of statutory auditors (H3C) contributes to a better transparency of the police function auditors and strengthens its control. It’s established under the Minister of Justice, it ensures the profession surveillance with assistance from the National Society of Certified Public Accountants (CNCC). To sum up, this new authority searches to inspect the auditors and guarantee the independence and the respect of the ethical code. This reform will help ensure improving the auditor independence and audit quality after a scandal series of 2002. According to this security act, the auditor independence is considered as the first preoccupation of this new authority. This paper focuses on the impact of the H3C on auditor independence in France context from 2002 to 2007. The first hypothesis is related to the establishment of the H3C and auditor independence and the second deals with the relation between the start of the inspection program and the auditor independence. The empirical results show that the auditor independence increases only after the creation of the H3C. Contrary to this result, the auditors' independence did not increase significantly after the announcement of the inspection process because the inspection process started in 2007. | |
| dc.identifier.uri | https://research.arabeast.edu.sa/handle/123456789/51 | |
| dc.language.iso | en | |
| dc.publisher | Journal of Management and Sustainability | |
| dc.title | The Impact of the H3C on Auditor Independence in French Context | |
| dc.type | Article |