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Impact des caractéristiques du comptable et de ses relations sur son éthique professionnelle


  • Jameleddine Ziedi

    () (FSEG - FSEG Sfax)

  • Anis Feki

    () (ESC de Sfax - ESC de Sfax)


As accountancy develops, the practice of the accounting ethics becomes more and more important so as to ensure a better execution of the professional contract and the continuity of the relation. This study aims at highlighting the incidence of the accountant's characteristics and his relationship with his customers on his practice of the accounting ethics. Our research which is based on a study of the work experience of 106 Tunisian accountants has shown that the independence of the accountant of his customers plays a key role in improving his practice of the accounting ethics which is not the case with the variable experience, appurtenance, service quality and conflicts with customers.

Suggested Citation

  • Jameleddine Ziedi & Anis Feki, 2011. "Impact des caractéristiques du comptable et de ses relations sur son éthique professionnelle," Post-Print hal-00650598, HAL.
  • Handle: RePEc:hal:journl:hal-00650598
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    References listed on IDEAS

    1. Ross, Stephen A, 1973. "The Economic Theory of Agency: The Principal's Problem," American Economic Review, American Economic Association, vol. 63(2), pages 134-139, May.
    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, vol. 26(3), pages 613-633, October.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.
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