The Communication Process Based on the Publication of Audit Reports: A Survey of the Methods Developed to Measure Its Efficiency
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TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : Most of the studies examining the relative importance of different financial information items indicate that financial statements’ users pay only little attention to the auditors’ published opinion. This has led some authors to investigate the efficiency of the communication based on the publication of audit reports. This paper provides a review of those study, describing the different methodologies they develop as well as their contribution and limits.
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Most of the studies examining the relative importance of different financial information items indicate that financial statements’ users pay only little attention to the auditors’ published opinion. This has led some authors to investigate the efficiency of the communication based on the publication of audit reports. This paper provides a review of those study, describing the different methodologies they develop as well as their contribution and limits.
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