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La Justification Des Appréciations Ameliore-T-Elle La Valeur Informative Du Rapport D'Audit?

Author

Listed:
  • Odile Barbe
  • Sophie Raimbault

    (BSB - Burgundy School of Business (BSB) - Ecole Supérieure de Commerce de Dijon Bourgogne (ESC))

Abstract

The content of the audit report is at the heart of international debates, as a major challenge for reliability and transparency of the financial information. The international auditing standards setter, inspired by the French practice initiated ten years ago by the French Company Law, suggests the introduction of a separate section named "key audit matters", in order to complete the opinion issued in the audit report. This paper aims to determine the informative value of the section "justification of assessments", based on the observation of the French experience. The results of our study, based on the framework model on information quality attributes developed by Huang et al., confirm that the justification of the auditor's assessments could be an answer to the information gap.

Suggested Citation

  • Odile Barbe & Sophie Raimbault, 2014. "La Justification Des Appréciations Ameliore-T-Elle La Valeur Informative Du Rapport D'Audit?," Post-Print hal-01899542, HAL.
    • Handle: RePEc:hal:journl:hal-01899542
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899542
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    References listed on IDEAS

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    1. Gaëlle Lenormand & Lionel Touchais, 2009. "Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 145-163.
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    6. Samira Demaria & Denis Cormier & Pascale Lapointe-Antunes, 2012. "La valorisation boursière des états financiers des sociétés françaises : pertinence du référentiel IFRS," Post-Print halshs-00721334, HAL.
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    8. Pascal Dumontier & Randa Maghraoui, 2006. "Adoption volontaire des IFRS, asymétrie d'information et fourchettes de prix : l'impact du contexte informationnel," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(2), pages 27-47.
    9. Pascal Dumontier & Randa Maghraoui, 2006. "Adoption volontaire des IFRS,aymétrie d'information et fourchette de prix : l'impact du contexte informationnel," Post-Print halshs-00131368, HAL.
    10. Nathalie Gonthier-Besacier, 2001. "Une mesure de l'impact de la reformulation du rapport général des commissaires aux comptes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 161-182.
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    Cited by:

    1. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.

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