Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours

Bernard Gumb and Christine Noël Lemaitre ()
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Christine Noël Lemaitre: Audencia Recherche - Audencia Business School

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Abstract: This article is about internal control's report produced by CEOs from French firms listed in CAC 40. While the American regulator recommends COSO, the French law prescribes no peculiar framework for the required report. Thus, the writers enjoy more freedom, which should lead to more diversity of the content, and therefore more richness for lexical analysis. The latter shows the actionnarial conception of internal reports and a subtle equilibrium between what is hidden and what is shown.

Keywords: Internal control; Law; Lexical analysis; Report; Risks; Analyse lexicale; Contrôle interne; Loi; Rapport; Risques (search for similar items in EconPapers)
Date: 2007-12
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2007, 13 (2), pp.97-126

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00765290

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