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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 Lemaitre

    (Audencia Recherche - Audencia Business School)

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.

Suggested Citation

  • Bernard Gumb & Christine Noël Lemaitre, 2007. "Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours," Post-Print hal-00765290, HAL.
    • Handle: RePEc:hal:journl:hal-00765290
    as

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    Cited by:

    1. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.

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