publication . Other literature type . Article . 2019

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

Soumaya Ayedi.;
Open Access
  • Published: 01 Jul 2019
  • Publisher: Zenodo
Abstract
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.
Subjects
free text keywords: auditor switch change in management leadership long-term debt qualified opinion.
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Other literature type . 2019
Provider: Datacite
Zenodo
Other literature type . 2019
Provider: Datacite
ZENODO
Article . 2019
Provider: ZENODO
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publication . Other literature type . Article . 2019

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

Soumaya Ayedi.;