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Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case


  • Mondher Fakhfakh
  • Collins Gyakari Ntim


The consolidated audit report is a source of information that strengthens corporate governance and financial communication. The purpose of this paper is to analyze the linguistic features and readability of auditors’ reports on consolidated financial statements in Tunisia. The literature was examined in order to obtain a rigorous approach that explores the content and structure of audit messages. The study sample consists of 42 consolidated audit reports that are related to several sectors. The empirical results show that these reports are not readable by all users of the consolidated financial statements. The same results confirm the significant impact of specific determinants on readability of audit reports such as modification of the opinion of the independent auditor and the audit report lag.

Suggested Citation

  • Mondher Fakhfakh & Collins Gyakari Ntim, 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.
  • Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1234360
    DOI: 10.1080/23311975.2016.1234360

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    References listed on IDEAS

    1. 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.
    2. Gangolly, Jagdish S. & Hussein, Mohamed E. & Seow, Gim S. & Tam, Kinsun, 2002. "Harmonization of the auditor's report," The International Journal of Accounting, Elsevier, vol. 37(3), pages 327-346.
    3. Fakhfakh, Mondher, 2015. "The readability of international illustration of auditor’s report: An advanced refl ection on the compromise between normative principles and linguistic requirements," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 20(38), pages 21-29.
    4. Li, Feng, 2008. "Annual report readability, current earnings, and earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 221-247, August.
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