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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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