Audit quality: external auditors' perceptions: evidence from Tunisia

Aida Krichene and Emna Baklouti

African Journal of Accounting, Auditing and Finance, 2022, vol. 8, issue 1, 31-48

Abstract: The objective of external audit is to improve the efficiency and profitability of a company and to ensure that the financial information disclosed by the company is free from anomalies. The objective of this paper is to examine the factors that have an impact on the audit quality in Tunisia. A questionnaire study is conducted with 66 external auditors. The results show that the external auditors in Tunisia give a lot of importance to the auditor's competence, independence and the firm's image on the market as factors that affect the quality of external audit. On the other hand, the size of the audit firm, the quality of internal audit, the nature of the relationship between the auditor and the client do not influence the audit quality in the Tunisian context.

Keywords: audit quality; auditor independence; auditor competence; audit firm reputation; internal audit effectiveness; exploratory study; Tunisia. (search for similar items in EconPapers)
Date: 2022
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