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Les Déterminants De L'Opinion D'Audit Avec Réserve : Une Analyse Empirique En Tunisie

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  • Abderraouf Abelaziz

    (ISCAE de Tunis - ISCAE)

  • Hanen Moalla

    (ISCAE de Tunis - ISCAE)

Abstract

The purpose of this study is to identify which indicators of the company's financial health are associated with qualified audit reports. We examined the financial statements, auditors' opinions, and financial statements notes for companies that received a qualified audit report and for those that received an unqualified audit report. The data are taken from a sample of 64 Tunisian companies. We modeled the auditor's qualification using a logistic regression. Our result indicate that indebted companies, with highest liquidity and low profitability and that are audited by a big 4 audit firms are the most likely to receive a qualified opinion.

Suggested Citation

  • Abderraouf Abelaziz & Hanen Moalla, 2010. "Les Déterminants De L'Opinion D'Audit Avec Réserve : Une Analyse Empirique En Tunisie," Post-Print hal-00481093, HAL.
    • Handle: RePEc:hal:journl:hal-00481093
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481093
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    References listed on IDEAS

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    5. Pasiouras, Fotios & Gaganis, Chrysovalantis & Zopounidis, Constantin, 2007. "Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1317-1330, August.
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