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La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation

Author

Listed:
  • Claire Gillet-Monjarret

    (UM - Université de Montpellier)

  • Isabelle Martinez

    (UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Géraldine Rivière-Giordano

    (UM - Université de Montpellier)

Abstract

Comment la vérification des informations sociétales (vérification sociétale ou VS) est-elle perçue par les commissaires aux comptes (CAC) français ? Est-elle prise en compte dans la prise de décision d'investissement ? Apporte-t-elle une information utile ? Permet-elle d'accroître la confiance dans l'entreprise vérifiée ? Pour répondre à ces questions, une expérimentation auprès d'un échantillon de 79 CAC a été menée. Plusieurs tendances se dégagent des résultats obtenus. Tout d'abord, la VS ne semble pas influencer la prise de décision d'investissement formulée par les professionnels. Ces derniers lui accordent d'ailleurs un niveau d'utilité et de confiance relativement faible. Ensuite, il apparaît que ni la nature du vérificateur (CAC versus cabinet indépendant) ni le niveau d'assurance (fort versus modéré ou faible) ne jouent sur le montant investi dans l'entreprise vérifiée. En revanche, on constate une influence statistiquement significative de l'assurance sur l'utilité des informations financières et sociétales, du rapport d'audit financier et du rapport de VS.

Suggested Citation

  • Claire Gillet-Monjarret & Isabelle Martinez & Géraldine Rivière-Giordano, 2015. "La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation," Post-Print hal-01188799, HAL.
    • Handle: RePEc:hal:journl:hal-01188799
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188799
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    References listed on IDEAS

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    Keywords

    vérification sociétale; expérimentation; professionnels comptables;
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