LE RAPPORT D'AUDIT COMME UN SIGNAL POTENTIEL À LA DISPOSITION DES PME FRANÇAISES: PROPOSITION D'UN DESIGN DE RECHERCHE

Lionel Escaffre () and Aymen Abbadi ()
Additional contact information
Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage
Aymen Abbadi: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon

Post-Print from HAL

Abstract: The succession of financial scandals in the last two decades has caused major changes, in both, the financial landscape and the banking sector. It led as well to a tightening of credit standards. In this context marked by the search of reliable sources of information, the audit report seems to be a potential source of information. At this paper we analyze the effect of the presence (absence) of an auditor and an audit report, as a potential double signal that could impact the decisions made by bankers. To do this, we examine the activity statements of two hundred French SMEs. We want to identify the impact of the signal produced by the presence of an audit report on the evaluation of costs and conditions for granting bank loans.

Keywords: cost of credit; bank credit; audit report signal; Statutory audit; signal; Audit légal; coût des crédits; crédit bancaire; rapport d'audit (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900824
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01900824/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01900824

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().