There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....

Comparative analysis of the results received from the application of FS and D methods for evaluating the effectiveness of management systems of financial joint stock company, strategically oriented of one and the same company, has a significant interest. To assess the efficiency of management...

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...

Que révèlent les scandales financiers récents (Enron, Worldcom...) ? Les failles des normes comptables, l'imbrication trop forte de certains métiers (par exemple l'audit et le conseil), l'insuffisance de la "corporate governance" et plus généralement des modes de régulation ? Comment...

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting, Auditing and Accountability Journal; Australian Accounting...

We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected litigation and regulatory...

Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson). Researches conductedover time revealed the...

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

Finding itself at a crossroads, the accounting profession is facing today new challenges both at a national and international level, with deep implications whose dimensions are exacerbated by the economic and financial crisis. From a purely practical activity, accounting became a scientific...

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...