Indépendance de l’auditeur et peur dans un contexte de corruption : la Tunisie de pré-révolution

This research studies the independence of auditors in a context of institutionalized corruption. The goal is to put emotions back at the heart of the audit process. It highlights the impact of an emotion such as fear on the independence of listeners. We analyze the real-life experiences of auditors facing pressures in an environment where corruption is institutionalized. How can a corrupt system generate fear? How can this fear affect the independence of Tunisian listeners? Analysis using the Gioia method shows that fear is multiple and varies from one individual to another depending on their beliefs, culture and relationship with their own bodies. The research identifies a third "emotional" approach to independence. It aims to renew the understanding of independence and also of the audit process.