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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)

Abstract

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.

Suggested Citation

  • Fatma Zehri, 2008. "Qualité d'audit externe et gestion des résultats comptables : Cas de la Tunisie," Post-Print halshs-00526001, HAL.
    • Handle: RePEc:hal:journl:halshs-00526001
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00526001
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