Linguistic Performance and Comprehensibility of Auditors’ Reports in Tunisia

Mondher Fakhfakh

The IUP Journal of Accounting Research and Audit Practices, 2013, vol. XII, issue 2, 30-56

Abstract: In Tunisia, several financial and accounting reforms have focused on business management and development of financial communication. These reforms encourage the audit report to play an informational role for all users of financial statements. Comprehensibility of the report is a fundamental characteristic that determines the performance and effectiveness of financial disclosures. It is generally accepted that the illegibility of audit information significantly reduces the satisfaction of stakeholders. The incomprehensibility of audit opinions hampers the interpretation of financial statements and reading of annual reports. This paper analyzes the extent of the intelligibility of Tunisian audit reports and discusses the implications of informational ambiguity.

Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:12:y:2013:i:2:p:30-56

Access Statistics for this article

More articles in The IUP Journal of Accounting Research and Audit Practices from IUP Publications
Bibliographic data for series maintained by G R K Murty ().