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Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche

Author

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  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

  • 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

The succession of financial scandals in the last two decades has caused major changes, in both, the financial landscape and the banking sector. It led as well to a tightening of credit standards. In this context marked by the search of reliable sources of information, the audit report seems to be a potential source of information. At this paper we analyze the effect of the presence (absence) of an auditor and an audit report, as a potential double signal that could impact the decisions made by bankers. To do this, we examine the activity statements of two hundred French SMEs. We want to identify the impact of the signal produced by the presence of an audit report on the evaluation of costs and conditions for granting bank loans.

Suggested Citation

  • Lionel Escaffre & Aymen Abbadi, 2016. "Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche," Post-Print hal-01900824, HAL.
    • Handle: RePEc:hal:journl:hal-01900824
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900824
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    References listed on IDEAS

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