Analyse de la contribution des réviseurs d'entreprises et des experts-comptables à la crédibilité de l'information financière des entreprises en Belgique.

Abstract

The debacle of major financial scandals on a global scale has cast doubt on the credibility of the financial statements produced and has shaken the confidence that existed in the financial markets. Indeed, financial information has a real informational value for different parties and therefore the reliability of published financial information is of paramount importance for the proper functioning of the economy. The weakness caused by various accounting manipulations increases the importance of controllers to protect the interests of third parties. Two professions seem to be the guarantors of quality financial information : accountants and auditors. A priori, accountants act particularly as trusted advisors to companies and seem to provide more added value internally, while auditors, through their role of controlling annual accounts, are presumed to report on the quality of financial information to external parties, and serve the public interest.

The aim of this study is to understand the contribution of these professionals on the credibility of the financial information of companies in Belgium, particularly in the digital and legislative context in which these professions and the economic world operate. In order to respond to this study, different approaches are carried out. A first part which is intended to be theoretical concerns the understanding of these two professions in order to extract the similarities and the differences. Subsequently, a literature review is carried out to understand the determinants of audit quality and the environment in which the profession of accountant operates. Then, a qualitative dimension is provided by the sharing of experiences of different professionals.

Several elements emerge from our study. First of all, the contribution of these professionals seems relevant only insofar as they respect the ethics to which they are subject in order to ensure an honest and objective work. A multitude of measures are then put in place by the Institutes, laws and regulations. Second, clients seem satisfied with their professionals: the evolution of the legislative context and the search for internal and external credibility ensure the role of these professionals. In any case, the investment that these professionals provide is also part of the underlying desire to protect their title and reputation.