2016
DOI: 10.5539/ijbm.v11n5p219
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Determinants of Audit Opinion after the Scandals of Enron: Empirical Validation in the French Context

Abstract: This study examines the effect of regulatory changes on audit quality in the French context. The evaluation of the risks and the anomalies carried out by the auditors brings them control relating to the financial statements of the company in order to express an opinion on the effectiveness, the regularity, the sincerity and the faithful image of these documents, in a large complexity of the organizations the objective of this research consists in studying the effect of the evolutions of the regulation as regar… Show more

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