LES DÉTERMINANTS DE L'OPINION D'AUDIT AVEC RÉSERVE: UNE ANALYSE EMPIRIQUE EN TUNISIE

Abderraouf Abelaziz and Hanen Moalla
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Abderraouf Abelaziz: ISCAE de Tunis - ISCAE
Hanen Moalla: ISCAE de Tunis - ISCAE

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Abstract: The purpose of this study is to identify which indicators of the company's financial health are associated with qualified audit reports. We examined the financial statements, auditors' opinions, and financial statements notes for companies that received a qualified audit report and for those that received an unqualified audit report. The data are taken from a sample of 64 Tunisian companies. We modeled the auditor's qualification using a logistic regression. Our result indicate that indebted companies, with highest liquidity and low profitability and that are audited by a big 4 audit firms are the most likely to receive a qualified opinion.

Keywords: Financial health; qualified audit reports; logistic regression; Tunisia.; régression logistique; Tunisie.; Santé financière; opinion d'audit avec réserve (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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