Auditor-auditee negotiation: effects of auditor independence and expertise in Tunisian context

Manel Hadriche Sahnoun and Mohamed Ali Zarai

International Journal of Critical Accounting, 2011, vol. 3, issue 1, 91-106

Abstract: The purpose of this paper is to study the impact of auditor independence (auditor tenure) and expertise (auditor industry specialist, auditor experience and the audit firm size) on auditor-auditee negotiation outcomes. For the entire sample of 53 Tunisians firms for the period 2001-2007, our results indicate non-significant relationship between auditor tenure and auditor-auditee negotiation outcomes, a positive and significant relationship between auditor experience and the extent to which the auditee agreed with the auditor over the financial reporting issues. On the other hand, the results indicate a positive but non-significant relationship between the auditor industry specialist and the negotiation outcome. For the audit firm size, we find a negative and significant effect on negotiation outcome. Indeed, we find no significant relationship between auditee importance and size and auditor-auditee negotiation outcome.

Keywords: auditor-auditee negotiation; auditor independence; auditor tenure; auditor expertise; industry specialists; auditor experience; audit firm size; Tunisia; auditee importance. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:3:y:2011:i:1:p:91-106

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