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Linguistic Performance and Comprehensibility of Auditors’ Reports in Tunisia

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  • Mondher Fakhfakh

Abstract

In Tunisia, several financial and accounting reforms have focused on business management and development of financial communication. These reforms encourage the audit report to play an informational role for all users of financial statements. Comprehensibility of the report is a fundamental characteristic that determines the performance and effectiveness of financial disclosures. It is generally accepted that the illegibility of audit information significantly reduces the satisfaction of stakeholders. The incomprehensibility of audit opinions hampers the interpretation of financial statements and reading of annual reports. This paper analyzes the extent of the intelligibility of Tunisian audit reports and discusses the implications of informational ambiguity.

Suggested Citation

  • Mondher Fakhfakh, 2013. "Linguistic Performance and Comprehensibility of Auditors’ Reports in Tunisia," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(2), pages 30-56, April.
    • Handle: RePEc:icf:icfjar:v:12:y:2013:i:2:p:30-56
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    Cited by:

    1. Mondher Fakhfakh, 2016. "Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1234360-123, December.
    2. Mondher Fakhfakh, 2016. "Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1258134-125, December.

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