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L‘évaluation de la probabilité des pertes éventuelles: une étude empirique

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  • KENNETH E. HARRISON
  • LAWRENCE A. TOMASSINI

Abstract

Résumé. Dans le présent article, les auteurs font état des résultats d'une recherche dans le cadre de laquelle des vérificateurs expérimentés ont interprété les critères du Statement of Financial Accounting Standards No. 5 (Norme n° 5): Accounting for Contingencies (Comptabilisation des éventualités). Cette recherche est axée sur deux questions: 1) la nature et le degré du consensus qui se dégage des interprétations des vérificateurs et 2) la mesure dans laquelle ces interprétations dépendent de la nature de la perte éventuelle. Quarante†cinq vérificateurs expérimentés (chefs de groupe, directeurs et associés) issus de cabinets d'experts†comptables figurant parmi les «huit grands» se sont prêtés à un exercice visant à recueillir leur interprétation des critères de probabilité de la Norme n° 5. Nous avons centré notre analyse sur le seuil auquel s'établit la distinction entre une perte «improbable» et une perte «plausible», et entre une perte «plausible» et une perte «probable». Les résultats de nos recherches ont indiqué: 1) un seuil moyen respectif de 0, 16 et 0,68; 2) un consensus plus manifeste chez les vérificateurs dans le cas du premier seuil que dans le cas du second; 3) un premier seuil beaucoup plus bas que ne l'avaient laissé supposer les précédents travaux de recherche; et 4) dans l'ensemble, l'absence de lien entre les seuils et la nature de la perte éventuelle.

Suggested Citation

  • Kenneth E. Harrison & Lawrence A. Tomassini, 1989. "L‘évaluation de la probabilité des pertes éventuelles: une étude empirique," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 649-656, March.
    • Handle: RePEc:wly:coacre:v:5:y:1989:i:2:p:649-656
    DOI: 10.1111/j.1911-3846.1989.tb00731.x
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    References listed on IDEAS

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    1. G.R. Chesley, 1986. "Interpretation of uncertainty expressions," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 179-199, March.
    2. Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
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