CHOIX DE L’AUDITEUR EXTERNE : QUELLES PRATIQUES POUR LES ENTREPRISES TUNISIENNES?

This study aims to examine the behavior of Tunisian companies in their choice of the quality of external auditor, basing on some organizational and governance characteristics. Our logistic regression is estimated on the basis of a sample of panel data composed by 25 Tunisian companies listed on the Tunisian Stock Exchange, during the period 2007-2012. We show a complementary relationship between the size of Tunisian companies, the investment opportunity and the external audit quality. However, we find a negative relationship between direct labor, debt and the choice of a better audit quality.