Une étude sur les « Justifications des Appréciations » des auditeurs relatives aux estimations liées au goodwill (notice n° 83838)
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| fixed length control field | 02937cam a2200349 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000445.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bedard, Jean |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Une étude sur les « Justifications des Appréciations » des auditeurs relatives aux estimations liées au goodwill |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article vise à examiner la qualité d’audit de 81 sociétés françaises cotées entre 2009 et 2011 en se focalisant sur les paragraphes de Justification Des Appréciations (JDA) présentes dans les rapports d’audit et relatives au goodwill. Cette étude analyse à la fois la qualité informative des JDA (mesure directe) et si les JDA s’accompagnent d’une amélioration de la qualité de l’information financière publiée en matière de goodwill (mesure indirecte). Les auditeurs évoquent quasi systématiquement le goodwill dans leurs JDA et avec des diligences évoquées pertinentes. Mais les contenus des JDA sont souvent similaires, peu substantiels et difficiles à comprendre. Néanmoins, ces JDA sont associées globalement à une meilleure qualité de communication financière sur les tests de dépréciation du goodwill. L’étude semble indiquer que ce type d’ajouts dans le rapport d’audit, plus qu’à apporter directement des informations utiles aux investisseurs, peut inviter les sociétés à améliorer la qualité de leur reporting financier. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | justification des appréciations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualité audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | NEP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dépréciation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | NEP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | depreciation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | justification of assessments |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Disle, Charlotte |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gonthier-Besacier, Nathalie |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Janin, Rémi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 7 | 1 | 2020-02-12 | p. 35-62 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2020-1-page-35?lang=fr">https://shs.cairn.info/revue-accra-2020-1-page-35?lang=fr</a> |
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