Divergences comptabilité-fiscalité et Qualité de l'audit externe: Cas de la Tunisie

Rakia Riguen and Anis Jarboui
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Rakia Riguen: Université de Sfax - University of Sfax
Anis Jarboui: Université de Sfax - University of Sfax

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Abstract: This study focuses on the analysis of the relationship between book-tax differences and audit quality. Auditor is an important intermediary in financial statement users' trust and understanding of financial information. The quality of external audit is approximated by a composite multi-items index. To detect book-tax differences we estimate discretionary book-tax differences using a sample of 28 Tunisian companies during the period 2005-2012. The findings show discretionary book-tax differences are positively and significantly associated with higher audit quality.

Keywords: book-tax differences; discretionary book-tax differences; index of external audit quality; divergences comptabilité-fiscalité; divergences discrétionnaires; indice de la qualité d’audit. (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901210
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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