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L'Asymetrie Des Competences Ethiques Des Auditeurs Tunisiens Dans Le Contexte Post-Revolution


  • Ikhlas Hentati-Klila

    (FSEG - University of Sfax, Tunisia)

  • Habib Affes

    (FSEG - University of Sfax, Tunisia)


This contribution aims to better understand the reality of the ethical skills of Tunisian auditors. First, we will focus on ethical dilemmas which auditors are confronted with because of the preponderance of judgment in their job. By definition, the auditor ability to adjudicate things ethically depends on his ethical competence. That's why the latter was integrated as a critical competence as well as others ones required by the auditing profession. Our study is based on 100 questionnaires returned in which the cognitive moral development theory of Kolhberg (1969) is taken in consideration in order to evaluate auditor's ethical skills level. The results of empirical research showed that Tunisian Auditors are ethically skilled in different level according to their degree level. In addition, teaching ethics in universities and developing methods to reflect ethical dilemmas to futures auditors seem to be significant factors on the procurement of such skill.

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  • Ikhlas Hentati-Klila & Habib Affes, 2013. "L'Asymetrie Des Competences Ethiques Des Auditeurs Tunisiens Dans Le Contexte Post-Revolution," Post-Print hal-00962396, HAL.
  • Handle: RePEc:hal:journl:hal-00962396
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    Ethical skills; asymmetry; Tunisian auditors; the post-revolution Tunisian context.; ompétences éthiques; Asymétrie; auditeurs Tunisiens; Contexte Tunisien post- révolution.;

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