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La demande de la qualité de l'audit externe : Quel apport de la théorie d'agence dans le contexte tunisien ?

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  • Ezzeddine Abaoub

    (Laboratoire de Recherche en Finance, Comptabilité et d'Intermédiation Financière - faculté des sciences économiques et de gestion de tunis)

  • Soumaya Ayedi Chabchoub

    (Laboratoire de Recherche en Finance, Comptabilité et d'Intermédiation Financière - faculté des sciences économiques et de gestion de tunis)

Abstract

The purpose of this paper is to study the explanatory power of agency theory on the external audit quality demand in a Tunisian context. We use auditor reputation as a proxy for a higher audit quality. The results of panel logistic estimation on a sample of 166 firm-years show that a negative relationship is established between concentrated ownership (which measures the minority/majority shareholders agency conflict), long term leverage (a proxy of the shareholders/creditors' agency conflict) and the audit quality demand. Our study shows also, that firm size experiences a positive impact on external auditor choice. On the other hand, it seems that board of directors' independence and institutional ownership influence positively the external audit quality demand.

Suggested Citation

  • Ezzeddine Abaoub & Soumaya Ayedi Chabchoub, 2008. "La demande de la qualité de l'audit externe : Quel apport de la théorie d'agence dans le contexte tunisien ?," Post-Print halshs-00522064, HAL.
    • Handle: RePEc:hal:journl:halshs-00522064
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522064
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    Cited by:

    1. Alain Gilles FOKA TAGNE & Prince Dubois KENFACK HIKOUATCHA & Joséphine Florentine MBADUET & Joseph NDASSI YEPGNOU, 2018. "Qualité d’audit, concentration de l’actionnariat et reporting financier," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 27-54, June.
    2. Rakia Riguen & Anis Jarboui, 2016. "Divergences comptabilité-fiscalité et Qualité de l'audit externe : Cas de la Tunisie," Post-Print hal-01901210, HAL.

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