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

36. SCHOLES M. et. WILLIAMS J., 1977, “Estimating Betas from Nonsynchronous Data”, Journal of Financial Economics , 5, pp. 309- 327. 37. PwC, Les Mémentos experts, IFRS 2021, Editions Francis Lefebvre, 2020 38. SOLTANI B.,1996, Le commissaire aux comptes et le marché financier : Etudes empiriques du rôle informationnel de l’auditeur légal, Edition Economica 39. SOLTANI B., 1992, “Le Contenu Informationnel des Rapports d’Audit pour les Marchés Financiers et les Institutions Financières” Thèse de doctorat, Université Paris Dauphine. 40. SOLTANI B., 1993, “Le contenu informationnel des rapports d’audit”, Cahier de Recherches du CEREG , n° 93-03. 41. Turner, J., Mock, T. Coram, P. and Gray, G. (2010). Improving transparency and relevance of Auditors communications with Financial Statement Users. Current issues in Auditing, vol. 4, issue 1 : AI-A8. Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020 19 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals

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