IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Qualité d'audit externe et gestion des résultats comptables : Cas de la Tunisie

  • Fatma Zehri

    (ISG Tunis - ISG Tunis)

Registered author(s):

    Cette étude teste empiriquement la relation entre la gestion des résultats et la qualité d'audit externe dans le contexte tunisien. Nous proposons deux indicateurs de la qualité d'audit : la réputation de l'auditeur et la durée de la relation entre l'auditeur et l'audité. Pour la détection de la gestion des résultats, nous avons retenu l'approche des régularisations discrétionnaires estimés sur un échantillon de 93 firmes tunisiennes observées durant la période 1997-2000. Les résultats obtenus, suggèrent que ni les auditeurs « Big Four » ni l'ancienneté de la relation auditeur-audité réduisent l'étendue des pratiques comptables discrétionnaires. Par contre, nous avons trouvé que les Grands Cabinets d'Audit Locaux limitent significativement l'exercice de la discrétion comptable.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/60/01/PDF/p27.pdf
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number halshs-00526001.

    as
    in new window

    Length:
    Date of creation: May 2008
    Date of revision:
    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00526001
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00526001/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Datar, Srikant M. & Feltham, Gerald A. & Hughes, John S., 1991. "The role of audits and audit quality in valuing new issues," Journal of Accounting and Economics, Elsevier, vol. 14(1), pages 3-49, March.
    2. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    3. 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 613-33, October.
    4. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00526001. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.