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CEOs' Reports about Internal Control: A Content Analysis

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  • Bernard Gumb
  • Christine Noël

Abstract

This article is about internal control as perceived by CEOs of French firms listed in the CAC 40 index. While the American regulator recommends COSO, French law prescribes no particular framework for the required report. Thus, management has more freedom, which should lead to more diversity of the content, and therefore more richness for lexical content analysis. The latter certainly confirms some trends identified by previous works (e.g. the importance of the risk topic and the financial dimension), but it also shows the shareholder-oriented notion of internal reports. Such a work, based on disclosures published in 2005, should extend former surveys and prefigure further researches.

Suggested Citation

  • Bernard Gumb & Christine Noël, 2009. "CEOs' Reports about Internal Control: A Content Analysis," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 81-106, June.
    • Handle: RePEc:taf:acceur:v:6:y:2009:i:1:p:81-106
    DOI: 10.1080/17449480902896478
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    1. Maria Bonnafous-Boucher & Yvon Pesqueux, 2006. "Décider avec les parties prenantes," Post-Print hal-00479620, HAL.
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