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Impact du contenu informatif du rapport de l'auditeur sur le délai de sa signature : étude empirique menée dans le contexte tunisien

Author

Listed:
  • Nadaa Hachicha Elfouzi

    (FIESTA - ISG Tunis)

  • Mohamed Zarai

    (FIESTA - ISG Tunis)

Abstract

L'objectif de notre étude vise à examiner l'impact du type d'opinion émis par l'auditeur externe sur le délai d'établissement de son rapport, sur un échantillon de 137 entreprises tunisiennes. Pour tendre vers cet objectif, nous avons dérivé et testé un modèle de régression linéaire multivariée en données de panel. Les résultats de notre étude révèlent que la certification avec réserve affecte positivement et significativement le délai d'intervention de l'auditeur dans sa mission. Ce résultat corrobore ceux trouvés par Bamber. E, Bamber. L et Schoderbek (1993); Wermet, Dodd et Doucet (2000); Haw et al. (2003); Leventis, Weetman et Caramanis (2005); et Owusu-Ansah et Leventis (2006). Pour la variable taille du cabinet d'audit, nous pouvons avancer que les firmes d'audit Big 4 sont plus susceptibles à réduire le délai de la remise des rapports d'audit que celles Non-Big Four. Ce résultat appuie ceux de Schwartz et Soo (1996); Courteau et Zeghal (1999); Piot (2006); Leventis, weetman et Caramanis (2005) et Owusu-Ansah et Leventis (2006).

Suggested Citation

  • Nadaa Hachicha Elfouzi & Mohamed Zarai, 2008. "Impact du contenu informatif du rapport de l'auditeur sur le délai de sa signature : étude empirique menée dans le contexte tunisien," Post-Print halshs-00525356, HAL.
    • Handle: RePEc:hal:journl:halshs-00525356
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525356
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    References listed on IDEAS

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    1. Soltani, Bahram, 2002. "Timeliness of corporate and audit reports: Some empirical evidence in the French context," The International Journal of Accounting, Elsevier, vol. 37(2), pages 215-246.
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