LES DETERMINANTS DU CHANGEMENT DE LAUDITEUR EXTERNE : CAS DES ENTREPRISES TUNISIENNES COTEES DETERMINANTS OF AUDITOR SWITCH: EVIDENCE FROM TUNISIA.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2019, Vol 7, Issue 7
Abstract
This study aims to identify the determinants of the auditor?s switch within the Tunisian context. The results of the empirical analysis performed on a panel data and conducted on a sample of 23 non-financial listed Tunisian companies show that the change in the management leadership is a potential determinant of the auditor?s switch. This result has also been confirmed within the frame of the robustness tests. We have also shown that the long-term debt fluctuation and the qualified opinion audit report are factors related to the decision of changing the auditor.
Authors and Affiliations
Soumaya Ayedi.
Keywords
Related Articles
- EP ID EP616025
- DOI 10.21474/IJAR01/9336
- Views 39
- Downloads 0
CULTURAL PRACTICES AND PRODUCERS PERCEPTION ON SENSORAL CHARACTERISTICS OF SOME TOMATO VARIETIES PRODUCED IN SOUTH BENIN.
The tomato is grown in all regions of Benin with cultivation practices varying according to production areas. This study documents the cultural practices and producer?s perception on quality of tomato varieties produced...
USING MOLASSES IN CONCRETE AS A TIME RETARDING ADMIXTURE.
Molasses is a by-product recovered from the sugar refining process, due to molasses increases the fluidity of fresh concrete and also delays the hardening time of cement paste. In this study the molasses were determined...
HEAVY METAL CONTENT OF AGRICULTURAL SOILS AT PINDIGA, AKKO LOCAL GOVERNMENT AREA OF GOMBE STATE, NIGERIA.
The concentrations of heavy metals in agricultural soils at Pindiga, Ako LGA, Gombe, were determined using an atomic absorption spectrophotometer (AAS). The mean concentrations of heavy metals in soil samples are as foll...
CURATIVE CHEMOTHERAPY FOR INTUBATED PATIENTS. SHOULD WE.
Introduction: The management of patients with cancer, presenting an immediate life-threatening risk is a complex and controversial subject. The admission of those patients to the care unit poses a real dilemma, we are to...
A COMPARATIVE STUDY OF ANTIFUNGAL ACTIVITY OF ETHENOLIC LEAF AND SEED EXTRACTS OF ANNONA SQUAMOSA L.
A comparative study of antifungal activity of ethanolic extracts of the leaves and seeds of Annonasquamosa L. (A plant of Annonaceae Family, commonly known as custard apple-sitafal) were evaluated against four fungi name...