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Les Déterminants De L'Opinion D'Audit Avec Réserve : Une Analyse Empirique En Tunisie

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  • Abderraouf Abelaziz

    (ISCAE de Tunis - ISCAE)

  • Hanen Moalla

    (ISCAE de Tunis - ISCAE)

Abstract

The purpose of this study is to identify which indicators of the company's financial health are associated with qualified audit reports. We examined the financial statements, auditors' opinions, and financial statements notes for companies that received a qualified audit report and for those that received an unqualified audit report. The data are taken from a sample of 64 Tunisian companies. We modeled the auditor's qualification using a logistic regression. Our result indicate that indebted companies, with highest liquidity and low profitability and that are audited by a big 4 audit firms are the most likely to receive a qualified opinion.

Suggested Citation

  • Abderraouf Abelaziz & Hanen Moalla, 2010. "Les Déterminants De L'Opinion D'Audit Avec Réserve : Une Analyse Empirique En Tunisie," Post-Print hal-00481093, HAL.
    • Handle: RePEc:hal:journl:hal-00481093
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481093
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    1. Pasiouras, Fotios & Gaganis, Chrysovalantis & Zopounidis, Constantin, 2007. "Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1317-1330, August.
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    3. Jennifer C. Ireland, 2003. "An Empirical Investigation of Determinants of Audit Reports in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30, pages 975-1016.
    4. Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin, 2003. "Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece," The International Journal of Accounting, Elsevier, vol. 38(3), pages 267-284.
    5. Divesh S. Sharma & Jagdish Sidhu, 2001. "Professionalism vs Commercialism: The Association Between Non-Audit Services (NAS) and Audit Independence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(5-6), pages 595-630.
    6. Blacconiere, Walter G. & DeFond, Mark L., 1997. "An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans," Journal of Accounting and Public Policy, Elsevier, vol. 16(4), pages 415-454.
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