L. J. Abbott, S. Parker, G. F. Peters, and K. Raghunandan, An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*, Contemporary Accounting Research, vol.20, issue.2, pp.215-234, 2003.
DOI : 10.1506/8YP9-P27G-5NW5-DJKK

O. S. Abdulmalik, C. Ahmad, and A. , Boardroom diversity and audit fees: director ethnicity, independence and nationality, Audit Financiar, vol.14, issue.136, pp.413-423, 2016.
DOI : 10.20869/AUDITF/2016/14/413

M. S. Beasley, An empirical analysis of the relation between the board of director composition and financial statement fraud, Accounting Review, vol.71, pp.443-465, 1996.

J. C. Bedard and K. M. Johnstone, Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions, The Accounting Review, vol.79, issue.2, pp.277-304, 2004.
DOI : 10.2308/accr.2004.79.2.277

E. Boo and D. Sharma, The association between corporate governance and audit fees of bank holding companies, Corporate Governance: The international journal of business in society, vol.8, issue.1, pp.28-45, 2008.
DOI : 10.1016/S0304-405X(99)00018-5

J. V. Carcello, D. R. Hermanson, T. L. Neal, R. Jr, and R. A. , Board Characteristics and Audit Fees, Contemporary Accounting Research, vol.19, issue.3, pp.365-384, 2002.
DOI : 10.1506/CHWK-GMQ0-MLKE-K03V

D. A. Carter, B. J. Simkins, and W. G. Simpson, Corporate Governance, Board Diversity, and Firm Value, The Financial Review, vol.5, issue.12, pp.33-53, 2003.
DOI : 10.1016/0304-405X(95)00844-5

A. M. Chan, G. Liu, and J. Sun, Independent audit committee members??? board tenure and audit fees, Accounting & Finance, vol.28, issue.4, pp.1129-1147, 2013.
DOI : 10.1007/s11156-006-0012-9

J. R. Cohen and D. M. Hanno, Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments, AUDITING: A Journal of Practice & Theory, vol.19, issue.2, pp.133-146, 2000.
DOI : 10.2308/aud.2000.19.2.133

J. L. Coles, N. D. Daniel, and L. Naveen, Co-opted Boards, Review of Financial Studies, vol.27, issue.6, pp.1751-1796, 2014.
DOI : 10.1093/rfs/hhu011

M. L. Defond, R. N. Hann, and X. Hu, Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?, Journal of Accounting Research, vol.182, issue.2, pp.153-193, 2005.
DOI : 10.1016/0304-405X(95)00844-5

E. F. Fama and M. C. Jensen, Separation of Ownership and Control, The Journal of Law and Economics, vol.26, issue.2, pp.301-325, 1983.
DOI : 10.1086/467037

E. F. Fama and M. C. Jensen, Agency Problems and Residual Claims, The Journal of Law and Economics, vol.26, issue.2, pp.327-349, 1983.
DOI : 10.1086/467038

D. A. Feldmann, W. J. Read, and M. J. Abdolmohammadi, Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover, AUDITING: A Journal of Practice & Theory, vol.28, issue.1, pp.205-223, 2009.
DOI : 10.2308/aud.2009.28.1.205

M. Firth, An analysis of audit fees and their determinants in New Zealand, Auditing: A Journal of Practice and Theory, vol.4, pp.23-37, 1985.

J. R. Francis, The effect of audit firm size on audit prices, Journal of Accounting and Economics, vol.6, issue.2, pp.133-151, 1984.
DOI : 10.1016/0165-4101(84)90010-7

J. Goodwin-stewart and P. Kent, Relation between external audit fees, audit committee characteristics and internal audit, Accounting and Finance, vol.15, issue.3, pp.387-404, 2006.
DOI : 10.2307/2490397

F. A. Gul, B. Srinidhi, and J. S. Tsui, Board Diversity and the Demand for Higher Audit Effort, SSRN Electronic Journal, 2008.
DOI : 10.2139/ssrn.1359450

F. A. Gul, B. Srinidhi, and J. S. Tsui, Board gender diversity, audit fees and auditor choice " Working paper presented at the American Accounting Association conference, 2011.

D. C. Hay, W. R. Knechel, and N. Wong, Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes, Contemporary Accounting Research, vol.23, issue.1, pp.141-191, 2006.
DOI : 10.1506/4XR4-KT5V-E8CN-91GX

W. Jiang and M. Son, Do Audit Fees Reflect Risk Premiums for Control Risk?, Journal of Accounting, Auditing & Finance, vol.27, issue.2, pp.318-340, 2015.
DOI : 10.2307/1912934

S. Johl, N. Subramaniam, M. Zain, and M. , Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence, The International Journal of Accounting, vol.47, issue.3, pp.302-332, 2012.
DOI : 10.1016/j.intacc.2012.07.002

L. Kester, G. Georgakopoulos, P. Kalantonis, and P. Boufounou, The impact of board of directors' turnover on the association between financial restatements and audit fees, Journal of Applied Finance and Banking, vol.3, pp.153-175, 2013.

G. Krishnan and G. Visvanathan, Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting Financial Experts, Journal of Accounting, Auditing & Finance, vol.9, issue.4, pp.115-144, 2009.
DOI : 10.2307/1912934

S. Mitra, M. Hossain, and D. R. Deis, The empirical relationship between ownership characteristics and audit fees, Review of Quantitative Finance and Accounting, vol.20, issue.3, pp.257-285, 2007.
DOI : 10.1007/s11156-006-0014-7

O. Sullivan and N. , THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES, The British Accounting Review, vol.32, issue.4, pp.397-414, 2000.
DOI : 10.1006/bare.2000.0139

J. Pfeffer and G. R. Salancik, The external control of organizations: A resourcedependence perspective, 1978.

K. J. Rediker and A. Seth, Boards of directors and substitution effects of alternative governance mechanisms, Strategic Management Journal, vol.34, issue.2, pp.85-100, 1995.
DOI : 10.1002/smj.4250160202

E. Redor, Board attributes and shareholder wealth in mergers and acquisitions: a survey of the literature, Journal of Management & Governance, vol.34, issue.7, pp.789-821, 2016.
DOI : 10.1002/smj.2039

URL : https://hal.archives-ouvertes.fr/hal-01403410

D. A. Simunic, The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research, vol.18, issue.1, pp.161-190, 1980.
DOI : 10.2307/2490397

P. Stiles, The Impact of the Board on Strategy: An Empirical Examination, Journal of Management Studies, vol.38, issue.5, pp.627-650, 2001.
DOI : 10.1111/1467-6486.00252

J. S. Tsui, B. Jaggi, and F. A. Gul, CEO Domination, Growth Opportunities, and their Impact on Audit Fees, Journal of Accounting, Auditing & Finance, vol.32, issue.4, pp.189-208, 2001.
DOI : 10.1016/0304-405X(92)90029-W

URL : http://www.af.polyu.edu.hk/profile/gul/2001 Tsui-Jaggi-Gul JAAF.pdf

N. Vafeas, Length of Board Tenure and Outside Director Independence, Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting, vol.28, issue.7-8, pp.1043-1064, 2003.
DOI : 10.1111/0022-1082.00168

N. Vafeas and J. F. Waegelein, The association between audit committees, compensation incentives, and corporate audit fees, Review of Quantitative Finance and Accounting, vol.40, issue.Fall, pp.241-255, 2007.
DOI : 10.1007/s11156-006-0012-9

P. Yatim, P. Kent, and P. Clarkson, Governance structures, ethnicity, and audit fees of Malaysian listed firms, Managerial Auditing Journal, vol.21, issue.7, pp.757-782, 2006.
DOI : 10.2307/1912934

D. Yermack, Board members and company value " Financial Markets and Portfolio Management, pp.33-47, 2006.

E. J. Zajac and J. D. Westphal, The Costs and Benefits of Managerial Incentives and Monitoring in Large U.S. Corporations: When is More not Better?, Strategic Management Journal, vol.39, issue.S1, pp.121-142, 1994.
DOI : 10.4135/9781412985420