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

Author

Listed:
  • Bernard Gumb
  • Christine Noël-Lemaître

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. Such a work, based on disclosures published in 2005, should extend former surveys and prefigure further researches.

Suggested Citation

  • Bernard Gumb & Christine Noël-Lemaître, 2007. "Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours," ACCRA, Association francophone de comptabilité, vol. 13(2), pages 97-126.
    • Handle: RePEc:cai:accafc:cca_132_0097
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