Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020
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.
