Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020

Authors

  • Assoumou Menye Oscar

Keywords:

statutory auditor, audit report, information content, date of event, reservations

Abstract

Abstract not found

Downloads

How to Cite

Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020. (2022). Global Journal of Management and Business Research, 22(D2), 1-19. https://journalofbusiness.org/index.php/GJMBR/article/view/102208

References

(1977) La Base de Données des Actions.

Stephen Asare, Arnold Wright (2012) Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements. 26(2), 193-217.

Assoumou Menye, O (2018) Impact de l'étude d'évènement sur la variation du risque de l'action : une application au cas des divisions d'actions du marché boursier français. 2(26), 103-144.

Stratton Bamber (1997) The information content of the information content of the uncertainty-modified audit report: Evidence from bank loan officers. 11(2), 1-11.

Stratton Bamber (1983) Usefulness of audit report in loan decision granting.

W Beaver (1968) The Informational Content of Annual Earnings Announcements. 67-92.

Gonthier Bédard (2014) auditor's report: an analysis of the French experience.

S Brown, J (1980) Measuring Security Price Performance. 8, 205-258.

Stephen Brown, Jerold Warner (1985) Using daily stock returns. 14(1), 3-31.

(1985) Unknown Title.

Paul Coram, Theodore Mock, Jerry Turner, Glen Gray (2011) The Communicative Value of the Auditor's Report. 21(3), 235-252.

Elroy Dimson (1979) Risk measurement when shares are subject to infrequent trading. 7(2), 197-226.

Peter Dodd, Nicholas Dopuch, Robert Holthausen, Richard Leftwich (1984) Qualified audit opinions and stock prices. 6(1), 3-38.

W Dopuch N Holthausen R, Et, W Leftwich R (1986) Abnormal Stock Returns Associated with Media Disclosures of Subject to Qualified Audit Opinions. 8, 93-94.

Thomas Dyckman, Donna Philbrick, Jens Stephan (1984) A Comparison of Event Study Methodologies Using Daily Stock Returns: A Simulation Approach. 22(supplement), 1.

John Elliott (1982) "Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities. 20(2), 617.

L Escaffre, A Abbadi (2016) La gouvernance de l'occupation des sols en France. cd-rom.

M Firth (1980) Perceptions of auditor independence an official ethical guideline. 55(3), 451-466.

D Fowler, C (1983) Risk Measurement When Shares are Subject to Infrequent Trading, Comment. 12, 272-283.

N Gonthier (1996) Une contribution à l'analyse de l'information transmise par les rapports d'audit.

Nathalie Gonthier-Besacier (1999) L'efficacité de la communication établie par les rapports d'audit : une revue des méthodologies de mesure développées dans la littérature. Tome 5(1), 109-130.

Nathalie Gonthier-Besacier (2001) Une mesure de l'impact de la reformulation du rapport général des commissaires aux comptes. Tome 7(1), 161-182.

I Hachette, M Mai Fi (1991) Le traitement des Données Manquantes pour la Recherche en Finance : le cas de la base de données AFFI-SBF.

K Houghton (1983) Audit reports: their impact on the loan decision process and outcome: an experiment. 15-20.

Prem Jain (1986) Analyses of the Distribution of Security Market Model Prediction Errors for Daily Returns Data. 24(1), 76.

Prem Jain (1986) Relation between Market Model Prediction Errors and Omitted Variables: A Methodological Note. 24(1), 187.

Kpmg (2019) Panorama du référentiel IFRS, quelles différences avec les normsfrancaises ? octobre.

H Lahbari, R Manita (2011) L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit. 32 e Congrès de l'AFC « Comptabilités.

Anandarajan Lasalle (1997) The civil justice system and going concern audit reports: Comments on "Auditors' decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong". 25(6), 740-745.

R Libby (1979) The impact of uncertainty reporting on the loan decision. 35-57.

Robert Libby (1979) Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report. 17(1), 99.

T Mock, J Turner, G Gray, P Coram (2009) The unqualified auditor's report: A study of user perceptions, effects on user decisions and decisions processes, and directions for future research.

Theodore Mock, Jean Bédard, Paul Coram, Shawn Davis, Reza Espahbodi, Rick Warne (2013) The Audit Reporting Model: Current Research Synthesis and Implications. 32(Supplement 1), 323-351.

J Patell (1976) Corporate Forecasts of Earnings Per Share and Stock Price Behavior-Empirical Tests. 246-260.

Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020

Published

2022-08-02

How to Cite

Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020. (2022). Global Journal of Management and Business Research, 22(D2), 1-19. https://journalofbusiness.org/index.php/GJMBR/article/view/102208