Advanced Search
MyIDEAS: Login

Une Mesure De L'Impact De La Re-Formulation Du Rapport General Des Commissaires Aux Comptes

Contents:

Author Info

  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

Registered author(s):

    Abstract

    Une première étude nous a permis de souligner en 1994 que Ceux qui émettent le rapport d'audit, les commissaires aux comptes, et ceux qui l'utilisent n'en ont pas la même perception. Cet article met en évidence les résultats d'une nouvelle étude menée en 1998 pour mesurer l'impact de la réforme engagée en 1995 par la Compagnie Nationale des Commissaires aux Comptes sur la formulation du rapport général d'audit.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/74/64/PDF/GONTHIE.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00587464.

    as in new window
    Length:
    Date of creation: May 2000
    Date of revision:
    Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
    Handle: RePEc:hal:journl:halshs-00587464

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00587464/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: rapport general des commissaires aux comptes; mesure de l'impact;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00587464

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.