Research-Thesis: Les effets de la rotation des auditeurs sur la gouvernance d'entreprise: étude de l'impact de la rotation obligatoire des auditeurs sur la qualité de la gouvernance et la confiance des investisseurs.

Abstract

The empirical analysis is based on three companies that experienced different audit and governance situations (TotalEnergies, Orpea, and Wirecard), complemented by a questionnaire administered to professionals working in auditing, finance, and corporate governance. The findings suggest that auditor rotation is generally perceived as a mechanism that can strengthen auditor independence and enhance the credibility of financial information. However, its effects are not systematic. The case studies and questionnaire responses also highlight several limitations, including the costs associated with changing auditors, the time required for a new auditor to gain sufficient knowledge of the company, and the challenges that may arise during the transition period. The results further indicate that the effects of auditor rotation vary according to the governance environment of the company. Auditor rotation therefore appears to be a complementary governance mechanism rather than a standalone solution to issues related to control, transparency, and investor confidence.