IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00565534.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. 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.
    3. 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.

    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:hal:journl:hal-00565534. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.