IDEAS home Printed from https://ideas.repec.org/a/ids/ajaafi/v8y2022i1p31-48.html
   My bibliography  Save this article

Audit quality: external auditors' perceptions: evidence from Tunisia

Author

Listed:
  • Aida Krichene
  • Emna Baklouti

Abstract

The objective of external audit is to improve the efficiency and profitability of a company and to ensure that the financial information disclosed by the company is free from anomalies. The objective of this paper is to examine the factors that have an impact on the audit quality in Tunisia. A questionnaire study is conducted with 66 external auditors. The results show that the external auditors in Tunisia give a lot of importance to the auditor's competence, independence and the firm's image on the market as factors that affect the quality of external audit. On the other hand, the size of the audit firm, the quality of internal audit, the nature of the relationship between the auditor and the client do not influence the audit quality in the Tunisian context.

Suggested Citation

  • Aida Krichene & Emna Baklouti, 2022. "Audit quality: external auditors' perceptions: evidence from Tunisia," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 8(1), pages 31-48.
    • Handle: RePEc:ids:ajaafi:v:8:y:2022:i:1:p:31-48
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=123949
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ajaafi:v:8:y:2022:i:1:p:31-48. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=383 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.