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Effect of Auditee Business Risk, Audit Risk and Auditor Business Risk on Auditor Auditee Negotiation Outcomes: An Experimental Study in Tunisian Context

Author

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  • Manel Hadriche Sahnoun

    (Accounting Department, University of Tunis)

  • Mohamed Ali Zarai

Abstract

The purpose of this paper is to study the impact of auditee business risk, audit risk and auditor business risk evaluation on auditor-auditee negotiation outcomes. An experimental research was conducted using 200 Tunisian auditors as participants. We have proved the association between audit risk and auditee business risk. Also, our results indicate that auditee business risk has a significant effect on auditor-auditee negotiation outcomes. So, auditors will be less likely to accept an auditee’s aggressive reporting practice when the auditee’s business risks are high. On the other hand, results shows that audit risk evaluation don’t affect auditor auditee negotiation outcomes. Finally and for the effect of auditor business risk on auditor agreement probability with auditee preferences, the result is not significant.

Suggested Citation

  • Manel Hadriche Sahnoun & Mohamed Ali Zarai, 2009. "Effect of Auditee Business Risk, Audit Risk and Auditor Business Risk on Auditor Auditee Negotiation Outcomes: An Experimental Study in Tunisian Context," Working Papers 467, Economic Research Forum, revised Feb 2009.
    • Handle: RePEc:erg:wpaper:467
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