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The Quality of Audit Process: An Empirical Study with Audit Committees

Author

Listed:
  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

  • Najoua Elommal

    (EM - EMLyon Business School)

Abstract

The recent financial scandals (Enron in the USA, Batam in Tunisia) showed the inability of classic approaches and their measure indicators to estimate the relevance of audit works. We consider that the audit quality control must reside at the level of audit process. This position is adopted by the financial security law in Tunisia which encourages the evaluation of the audit quality, by the audit committee. The objective of this paper is the construction of measurement scales of the audit process quality for audit committees or for other governance organ concerned with the audit quality. The conception and the validation of this measurement scales were done on the Tunisian ground by adopting Churchill approach. Articulating qualitative phases and quantitative phases based on two research questionnaires, this approach developed a scale of 27 quality indicators distributed on three stages of the process.

Suggested Citation

  • Riadh Manita & Najoua Elommal, 2010. "The Quality of Audit Process: An Empirical Study with Audit Committees," Post-Print hal-00565534, HAL.
    • Handle: RePEc:hal:journl:hal-00565534
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    Citations

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    Cited by:

    1. Imen Fakhfakh Sakka & Anis Jarboui, 2016. "Audit reports timeliness: Empirical evidence from Tunisia," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1195680-119, December.
    2. A.J. Omoolorun & T.O. Abilogun, 2017. "Fraud Free Financial Report: A Conceptual Review," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 83-94, October.
    3. Lassaad Abdelmoula & Habib Affes, 2019. "Determining Factors of the Quality of Joint Audit: Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 559-587, December.

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