L'ouvrage présente et discute les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS.

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

Le règlement européen n°1606/2002 du 19 juillet 2002 impose l’application du référentiel IFRS aux sociétés faisant appel public à l’épargne et présentant des compte consolidés. Ces groupes ont connu du retard dans la mise en place de ces normes et certains ont rencontré des...

We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it relies on unverifiable fair value estimates (e.g.,...

We examine a sample of 300 publicly listed companies in three European countries (France, Germany and the UK) during the period 2003-2008 to investigate the relations between audit fees and several auditor and company attributes. These include quantitative and qualitative variables. The presence...

The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization has compelled companies to resort to internationally recognised audit certification. This results in extensive restructuring. The marjor audit firms, wich were initially focused...

As some regulators view joint audit as a way to enhance audit quality, French law already requires two (joint) auditors. We examine the impact of auditor pairs on a key mechanism ensuring timely loss recognition: impairment tests. Impairment tests rely on unverifiable fair value e stimates and...

This protocol repositions the formation of the decision of the listeners in the context of a dynamic model of decision making. This experimental learning allows students aware of several parameters: - The strategy of research and information acquisition (sequential or direct) information about...

Using a sample of firms from France, where the law requires use of two auditors, we examine the effect of auditor pair composition on overall measures of unconditional and conditional conservatism, as well as on a specific measure of conditional conservatism, i.e., impairment loss. We use game...

Les objectifs et le champ d'investigation des missions d'audit ont connu une extension considérable au cours des trois dernières cécennies. L'internationalisation a imposé aux grandes entreprises le recours à des audits émanant de signatures internationalement reconnues. Elle est à...