IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587464.html
   My bibliography  Save this paper

Une Mesure De L'Impact De La Re-Formulation Du Rapport General Des Commissaires Aux Comptes

Author

Listed:
  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Une première étude nous a permis de souligner en 1994 que Ceux qui émettent le rapport d'audit, les commissaires aux comptes, et ceux qui l'utilisent n'en ont pas la même perception. Cet article met en évidence les résultats d'une nouvelle étude menée en 1998 pour mesurer l'impact de la réforme engagée en 1995 par la Compagnie Nationale des Commissaires aux Comptes sur la formulation du rapport général d'audit.

Suggested Citation

  • Nathalie Gonthier-Besacier, 2000. "Une Mesure De L'Impact De La Re-Formulation Du Rapport General Des Commissaires Aux Comptes," Post-Print halshs-00587464, HAL.
    • Handle: RePEc:hal:journl:halshs-00587464
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587464
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587464/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Haried, Aa, 1973. "Measurement Of Meaning In Financial Reports," Journal of Accounting Research, Wiley Blackwell, vol. 11(1), pages 117-145.
    2. Bailey, Ke & Bylinski, Jh & Shields, Md, 1983. "Effects Of Audit Report Wording Changes On The Perceived Message," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 355-370.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Frank D. Hodge & Roger D. Martin & Jamie H. Pratt, 2006. "Audit Qualifications of Income†Decreasing Accounting Choices," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 369-394, June.
    2. Gary S. Monroe & David R. Woodliff, 1994. "Great Expectations: Public Perceptions Of The Auditor's Role," Australian Accounting Review, CPA Australia, vol. 4(8), pages 42-53, November.
    3. Peter Schelluch & Grant Gay, 2006. "Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 653-676, December.
    4. Saher Aqel, 2014. "Independent Auditor’s Report: Messages Conveyed and Implications," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 5-17, October.
    5. Serrano Cinca, C. & Mar Molinero, C. & Gallizo Larraz, J.L., 2005. "Country and size effects in financial ratios: A European perspective," Global Finance Journal, Elsevier, vol. 16(1), pages 26-47, August.
    6. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    7. Ali A. Al-Thuneibat & Basheer Ahmad Khamees & Nedal A. Al-Fayoumi, 2008. "The effect of qualified auditors' opinions on share prices: evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 84-101, January.
    8. Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak, 2010. "Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 107-113.
    9. Hellmann, Andreas & Patel, Chris & Tsunogaya, Noriyuki, 2021. "Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    10. Cecilio Mar-Molinero & Carlos Serrano-Cinca, 2001. "Bank failure: a multidimensional scaling approach," The European Journal of Finance, Taylor & Francis Journals, vol. 7(2), pages 165-183.
    11. repec:ers:journl:v:xxvi:y:2023:i:1:p:40-56 is not listed on IDEAS
    12. Malgorzata Wegrzynska, 2021. "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 1180-1193.
    13. Sami El Omari & Mohamed Taieb Hamadi & Wafa Khlif, 2016. "La diversité des sources d'interprétation et d'application des normes comptables internationales ; un frein à la convergence de la pratique," Post-Print hal-01900554, HAL.
    14. Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak, 2009. "A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added?," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 63-67.
    15. Hronsky, Jane J. F. & Houghton, Keith A., 2001. "The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 123-139, March.
    16. John Otalor & Chinwuba Okafor, Ph.d, 2013. "Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 125-138, May.
    17. Tian, Yan & Zhou, Hui, 2015. "From bottom line to consumers’ mind: The framing effects of accounting information," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 56-66.
    18. Evi Neophytou & Cecilio Mar Molinero, 2004. "Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(5‐6), pages 677-710, June.
    19. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.
    20. Grant Gay & Peter Schellugh, 1993. "The Effect Of The Longform Audit Report On Users‘ Perceptions Of The Auditor's Role," Australian Accounting Review, CPA Australia, vol. 3(6), pages 2-11, November.
    21. Barbara Weißenberger & Gero Holthoff, 2013. "Cognitive style and connotative meaning in management accounting communication," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(1), pages 1-25, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00587464. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.