PERCEPTION DU RAPPORT DU COMMISSAIRE AUX COMPTES COMME SOURCE D'INFORMATION: CAS DES ANALYSES FINANCIERS FRANÇAIS

Aymen Abbadi (courrielaymen_abbadi@yahoo.fr)
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Aymen Abbadi: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon

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Abstract: Conducted in the French context, this study examines financial analysts' perception of the opinion expressed by the auditor in his audit report. Strengthening the position of financial analysts and their growing information needs have necessitated the use of new and more credible sources of information. The audit report as culmination of the statutory audit engagement is a potential source of information. This document although it is routinely consulted by users, remains unattractive and does not constitute a major information carrier. Different factors interact in this situation. The empirical study in the context of this paper reveals that factors related to the audit report, the auditor and users are behind the low use reserved to this document by French financial analysts.

Keywords: Audit report; Auditor; Financial analysts; Use low of audit report; Explanatory factors; Rapport d’audit; Auditeur- Analystes financiers; Faible utilisation du rapport d’audit; Facteurs explicatifs (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899761
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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