The Effect Of Ifrs Convergence In Mena Countries On The Audit Quality: Empirical Study In Mena Region[Impact De La Convergence Vers Les Normes Ifrs Sur La Qualité D'Audit : Etude Empirique Dans La Région Mena The Effect Of Ifrs Convergence In Mena Countries On The Audit Quality: Empirical Study In Mena Region]

This paper studies the effects of convergence towards International Financial Reporting Standards (IFRS) on audit quality in the MENA region. The choice of this region is justified by its attractiveness and its strong economic potential given the strong growth observed during last few years. Through the empirical study carried out, we study the moderating role of earnings management on the relationship between convergence towards IFRS standards and audit quality. The methodology used is a multiple regression which uses the least squares method. The processing of the data collected allowed us to observe that the higher the degree of convergence towards IFRS, the better the audit quality. This improvement is manifested in the positive nature of the audit opinion expressed by the auditor. Our results show that earnings management has no moderating effect on the relationship between convergence towards IFRS and audit quality. However, the convergence towards IFRS increases the requirements of users who are looking for more qualitative information.