IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899761.html
   My bibliography  Save this paper

Perception Du Rapport Du Commissaire Aux Comptes Comme Source D'Information : Cas Des Analyses Financiers Français

Author

Listed:
  • 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)

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.

Suggested Citation

  • Aymen Abbadi, 2014. "Perception Du Rapport Du Commissaire Aux Comptes Comme Source D'Information : Cas Des Analyses Financiers Français," Post-Print hal-01899761, HAL.
    • Handle: RePEc:hal:journl:hal-01899761
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899761
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899761/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899761. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.