L'efficacité de la communication établie par les rapports d'audit: une revue des méthodologies de mesure développées dans la littérature

Nathalie Gonthier-Besacier

ACCRA, 1999, vol. 5, issue 1, 109-130

Abstract: Most of the studies examining the relative importance of different financial information items indicate that financial statements? users pay only little attention to the auditors? published opinion. This has led some authors to investigate the efficiency of the communication based on the publication of audit reports. This paper provides a review of those study, describing the different methodologies they develop as well as their contribution and limits.

Keywords: audit reports; information; communicative efficiency (search for similar items in EconPapers)
Date: 1999
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