Text original - Anglès - AUDIT COMMITEE

Second, we extend prior research that has
tested associations between audit committees and
audit fees using traditional audit fee models
(Goodwin-Stewart & Kent, 2006; Abbott et al., 2003;
Sharma, 2003; Carcello et al., 2002; Coulton et al.,
2001; Goddard & Masters, 2000; Collier & Gregory,
1996).