01Jul 2019

LES DETERMINANTS DU CHANGEMENT DE LAUDITEUR EXTERNE : CAS DES ENTREPRISES TUNISIENNES COTEES DETERMINANTS OF AUDITOR SWITCH: EVIDENCE FROM TUNISIA.

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This study aims to identify the determinants of the auditor?s switch within the Tunisian context. The results of the empirical analysis performed on a panel data and conducted on a sample of 23 non-financial listed Tunisian companies show that the change in the management leadership is a potential determinant of the auditor?s switch. This result has also been confirmed within the frame of the robustness tests. We have also shown that the long-term debt fluctuation and the qualified opinion audit report are factors related to the decision of changing the auditor.


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[Soumaya Ayedi. (2019); LES DETERMINANTS DU CHANGEMENT DE LAUDITEUR EXTERNE : CAS DES ENTREPRISES TUNISIENNES COTEES DETERMINANTS OF AUDITOR SWITCH: EVIDENCE FROM TUNISIA. Int. J. of Adv. Res. 7 (7). 133-142] (ISSN 2320-5407). www.journalijar.com


Soumaya Ayedi
GEF2A - Lab

DOI:


Article DOI: 10.21474/IJAR01/9336       DOI URL: http://dx.doi.org/10.21474/IJAR01/9336


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