Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

© 2022. Assoumou Menye Oscar. This research/review article is distributed under the terms of the Attribution-NonCommercial- NoDerivatives 4.0 International (CC BY-NC-ND 4.0). You must give appropriate credit to authors and reference this article if parts of the article are reproduced in any manner. Applicable licensing terms are at https://creativecommons.org/licenses/by-nc- nd/4.0/. Global Journal of Management and Business Research: D Accounting and Auditing Volume 22 Issue 2 Version 1.0 Year 2022 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020 By Assoumou Menye Oscar University of Douala Summary- Proliferation of financial scandals in past decades has caused significant changes both in the financial sector and in the economy in general, leading to a tightening of the rules for assessing economic equilibrium, assessing health and economic profitability of companies. In this context marked by the worsening of a terrible pandemic (covid-19) which upsets’ managerial practices, the search for reliable sources of information becomes a priority for survival. Also, the audit report appears to be a reliable, credible source of information likely to improve business decision-making. At the level of this article, we examine and analyze 4402 annual reports of 691 listed companies over a decade (2010-2020) and measure the effect produced by the presence (absence) of an auditor and the audit report that he emits. The latter appears as a potential double signal, which could impact the eyes of partners, in particular creditors, investors and shareholders. Keywords: statutory auditor, audit report, information content, date of event, reservations. GJMBR-D Classification: DDC Code: 657.4580973 LCC Code: HF5616.U5 InformationalPerformanceofAuditReportsContentCaseofFrenchCompaniesListedontheStockExchangeduringtheDecade20102020 Strictly as per the compliance and regulations of: