Auditor Engagement Decision: An Exploratory Study in the Tunisian Context

Insaf Ouertani and Salma DAMAK Ayadi ()
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Salma DAMAK Ayadi: IHEC Carthage, Tunisia

Journal of Accounting and Management Information Systems, 2012, vol. 11, issue 3, 371-390

Abstract: This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors’ perception of the decision‘s factors, the Factors Analysis highlights the decision‘s attributes. In our study, we used questionnaire surveys from 41 Tunisian auditors of 4 big affiliates and local audit firms. The results show that the audit Risk is the most important risk factor, followed by the client business Risk and finally the auditor’s business Risk. Moreover, this study underlines the influence of investigation sources on this decision and the importance of the Risk Management Strategies in the compensation of the possible risks such as they were evaluated.

Keywords: Client acceptance decision; engagement risk; factorial analysis; Tunisian context (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:11:y:2012:i:3:p:371-390

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