Une mesure de l'impact de la reformulation du rapport général des commissaires aux comptes

Nathalie Gonthier-Besacier

ACCRA, 2001, vol. 7, issue 1, 161-182

Abstract: A former study showed in 1994 that the issuers of audit reports and their users do not share the same perception of auditing and of the meaning of audit reports. This study presented in this paper is a contribution to measure the effect on the French Expectation Gap of the new expanded report enforced in 1995.

Keywords: audit reports; information; communicative efficiency (search for similar items in EconPapers)
Date: 2001
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