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Les justifications d'appréciation du commissaire aux comptes (et les pratiques internationales assimilées) : revue de littérature, analyse des pratiques et perspectives de recherche

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  • Jacques Moreau

    (VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

The persistence of a discrepancy between the audit performance expected by the users of the financial statements and that perceived by the auditors led to the establishment of the "justification of assessments" (JOA) of the auditor in France (2003) and similar practices at an international level. After a review of the literature, we carry out a work of content analysis of JOA in the French context. Our literature review leads us to reconsider the links between audit transparency and audit quality, as well as to question the modeling of the information content of an audit report. We seek, through our empirical work, to propose research tracks and methodological tools for modeling the information content of the JOA.

Suggested Citation

  • Jacques Moreau, 2017. "Les justifications d'appréciation du commissaire aux comptes (et les pratiques internationales assimilées) : revue de littérature, analyse des pratiques et perspectives de recherche," Post-Print hal-01907497, HAL.
    • Handle: RePEc:hal:journl:hal-01907497
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907497
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    References listed on IDEAS

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    1. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    2. Pascal Dumontier & Bernard Raffournier, 1999. "Vingt ans de recherche positive en comptabilité financière," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 179-197.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Expectation gap; Audit Quality; Key and Critical Audit Matters; Audit report; Qualité d’audit; Justification des Appréciations; Rapport d’audit;
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