Title: Evaluation of the perceived audit quality: study of the Tunisian context

Authors: Anis Missaoui; Sana Ben Ghodbane

Addresses: Institute of High Commercials Studies of Carthage, University of Carthage, Tunisia ' Higher Institute of Business and Accountancy of Bizerte-Tunisia, University of Carthage, Tunisia

Abstract: Our research aims at identifying the determinants of a good audit quality. Some researchers consider that audit quality depends essentially on the auditor's independence and competence. By contrast financial scandals showed that the positive association between the audit quality and the auditor's quality is not always verified. For this, they used indirect measures that can help them to identify more efficient measures which can distinguish between the perceived quality and the intrinsic quality of the audit. This article highlights the perception of audit quality in Tunisia. We conducted a questionnaire survey on a sample of 45 Tunisian companies. The results indicate a positive correlation between the perceived audit quality and the following variables: membership to the big four, membership to a multinational network, audit firm's size, customer satisfaction, errors detection and reputation. Also, we have shown that there is a negative correlation between the perceived audit quality and posterior problems.

Keywords: perceived audit quality; big four; multinational network; size; posterior problems; satisfaction; errors detection; fees; reputation.

DOI: 10.1504/AJAAF.2016.086239

African Journal of Accounting, Auditing and Finance, 2016 Vol.5 No.4, pp.346 - 368

Received: 02 Jan 2017
Accepted: 10 May 2017

Published online: 03 Sep 2017 *

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