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Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia

Author

Listed:
  • Ikhlas Hentati-Klila

    (University of Sfax)

  • Saida Dammak-Barkallah

    (University of Sfax)

  • Habib Affes

    (University of Sfax)

Abstract

The purpose of this paper is focused on investigating empirically how Tunisian Auditors perceive their status regarding fraud fighting issue. In this respect, a set of auditor-associated mental representations will be expressed in terms of their respective roles as relevant governance models (legal versus ethical ones), via the cognitive mapping technique. The findings reveal that corporate governance can be globally depicted within these particular representations, indicating the supremacy of the legal governance approach over the ethical one with regard to the Tunisian case. .

Suggested Citation

  • Ikhlas Hentati-Klila & Saida Dammak-Barkallah & Habib Affes, 2017. "Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 715-735, September.
    • Handle: RePEc:kap:jmgtgv:v:21:y:2017:i:3:d:10.1007_s10997-016-9357-1
    DOI: 10.1007/s10997-016-9357-1
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