L'impact du rapport d'audit sur les perceptions et décision des investisseurs: une comparaison entre le Canada et les États-Unis

Walid Ben Amar and Chantai Viger

ACCRA, 2000, vol. 6, issue 1, 101-118

Abstract: The Canadian Institute of Chartered Accountants (CICA) has recently proposed two exposure drafts dealing with the auditing and reporting in the presence of going concern uncertainties. The significant change is that the going concern would be presented separately. However, the auditor?s report remains unqualified if the going concern problems have been appropriately disclosed in the notes. In contrast, in the U.S., the Auditing Standards Board (ASB) request that the auditor?s report should also be modified with an explanatory paragraph detailing the uncertainty. This study compares the going concern reporting format of the proposed Canadian standards with that of the U.S. The results suggest that the presence of an explanatory paragraph in a modified report significantly influences subjects? perceptions of risk and their decision to invest.

Date: 2000
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