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Une étude sur les « Justifications des Appréciations » des auditeurs relatives aux estimations liées au goodwill

Author

Listed:
  • Jean Bédard

    (AUF - Agence Universitaire de la Francophonie)

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes)

  • Nathalie Gonthier-Besacier

    (UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes, CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes)

  • Rémi Janin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes)

Abstract

This article aims to examine the audit quality of 81 French companies listed between 2009 and 2011 by focusing on goodwill, by a direct measure consisting in analyzing the relevance of the corresponding JDA and by an indirect measure, examining whether those JDAs are associated with an improvement of the quality of financial information. Auditors almost systematically evoke goodwill in their JDAs, where they detail a significant number of relevant diligences. Nevertheless, the procedures mentioned in these JDAs are not different from the other JDAs and convey only few information; but since the quality of those JDAs are associated overall with a better quality of financial communication on the goodwill impairment tests, we can conclude that this kind of expanded audit report encourages firms to better communicate through their financial statements.

Suggested Citation

  • Jean Bédard & Charlotte Disle & Nathalie Gonthier-Besacier & Rémi Janin, 2020. "Une étude sur les « Justifications des Appréciations » des auditeurs relatives aux estimations liées au goodwill," Post-Print hal-04809852, HAL.
    • Handle: RePEc:hal:journl:hal-04809852
    DOI: 10.3917/accra.007.0035
    as

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