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A typology of auditors’ postures in the face of ethical dilemmas: The case of Tunisia
[Una tipología de las posturas de los auditores ante los dilemas éticos: el caso de Túnez]

Author

Listed:
  • Zouhour Ben Hamadi

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • Tarek Chanegrih

    (NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

The post-revolutionary situation in Tunisia constitutes an excellent opportunity to study the organizational and managerial practices of this period. This work focuses on a subject that could not have been addressed even a few years ago: the position of the auditor in a context of corruption. We take part in the debate on the phenomenon of corruption by interviewing twenty-seven auditors. The thematic analysis highlighted the existence of multiple profiles of CACs who adopt different postures.

Suggested Citation

  • Zouhour Ben Hamadi & Tarek Chanegrih, 2024. "A typology of auditors’ postures in the face of ethical dilemmas: The case of Tunisia [Una tipología de las posturas de los auditores ante los dilemas éticos: el caso de Túnez]," Post-Print hal-04648240, HAL.
    • Handle: RePEc:hal:journl:hal-04648240
    DOI: 10.59876/a-ay72-sm6k
    as

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