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Qualité d'audit externe et gestion des résultats comptables : Cas de la Tunisie


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  • Fatma Zehri

    (ISG Tunis - ISG Tunis)

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    Cette étude teste empiriquement la relation entre la gestion des résultats et la qualité d'audit externe dans le contexte tunisien. Nous proposons deux indicateurs de la qualité d'audit : la réputation de l'auditeur et la durée de la relation entre l'auditeur et l'audité. Pour la détection de la gestion des résultats, nous avons retenu l'approche des régularisations discrétionnaires estimés sur un échantillon de 93 firmes tunisiennes observées durant la période 1997-2000. Les résultats obtenus, suggèrent que ni les auditeurs « Big Four » ni l'ancienneté de la relation auditeur-audité réduisent l'étendue des pratiques comptables discrétionnaires. Par contre, nous avons trouvé que les Grands Cabinets d'Audit Locaux limitent significativement l'exercice de la discrétion comptable.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00526001.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00526001

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    Keywords: Gestion des résultats; qualité d'audit; gouvernement d'entreprises;


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    1. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
    2. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 26(3), pages 613-33, October.
    3. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    4. Datar, Srikant M. & Feltham, Gerald A. & Hughes, John S., 1991. "The role of audits and audit quality in valuing new issues," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 14(1), pages 3-49, March.
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