Audit quality: external auditors' perceptions: evidence from Tunisia
by Aida Krichene; Emna Baklouti
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 8, No. 1, 2022

Abstract: The objective of external audit is to improve the efficiency and profitability of a company and to ensure that the financial information disclosed by the company is free from anomalies. The objective of this paper is to examine the factors that have an impact on the audit quality in Tunisia. A questionnaire study is conducted with 66 external auditors. The results show that the external auditors in Tunisia give a lot of importance to the auditor's competence, independence and the firm's image on the market as factors that affect the quality of external audit. On the other hand, the size of the audit firm, the quality of internal audit, the nature of the relationship between the auditor and the client do not influence the audit quality in the Tunisian context.

Online publication date: Tue, 05-Jul-2022

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com