Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020
Keywords:
statutory auditor, audit report, information content, date of event, reservations
Abstract
The proliferation of financial scandals in recent decades has caused major changes both in the financial sector and in the economy in general, leading to a tightening of the rules for assessing financial equilibrium, assessing health and financial profitability of companies. In this context marked by the exacerbation of a terrible pandemic (covid-19) which is fundamentally upsetting managerial practices, the search for reliable sources of information becomes a necessity for survival. Also, the audit report appears to be a reliable, credible source of information likely to improve business decision-making.
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2022-07-19
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