Une étude sur les Justifications des Appréciations des auditeurs relatives aux estimations liées au goodwill

Charlotte Disle (), Jean Bédard and Nathalie Gonthier ()
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Charlotte Disle: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: This article aims to examine the audit quality of 81 French companies listed between 2009 and 2011 by focusing on goodwill, by a direct measure consisting in analyzing the relevance of the JDA and by an indirect measure, examining whether the JDA is accompanied by an improvement in the quality of financial information. The auditors almost systematically evoke goodwill and produce a significant number of diligences in the matter, especially as the weight of goodwill is high and companies are underperforming. Nevertheless, while the quality of the JDA relating to goodwill is associated overall with a better quality of financial communication on the goodwill impairment tests, the procedures mentioned in these JDAs are not different from the other JDAs.

Keywords: Quality audit; Justification of assessments; NEP; goodwill; depreciation; IFRS; Qualité audit; Justification des appréciations (search for similar items in EconPapers)
Date: 2016-05-16
Note: View the original document on HAL open archive server: https://hal.science/hal-01907653v1
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Published in Transitions numériques et informations comptables, May 2016, Nantes, France. pp.cd-rom

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