Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia

Ikhlas Hentati-Klila (), Saida Dammak-Barkallah () and Habib Affes ()
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Ikhlas Hentati-Klila: University of Sfax
Saida Dammak-Barkallah: University of Sfax
Habib Affes: University of Sfax

Journal of Management & Governance, 2017, vol. 21, issue 3, No 7, 715-735

Abstract: Abstract The purpose of this paper is focused on investigating empirically how Tunisian Auditors perceive their status regarding fraud fighting issue. In this respect, a set of auditor-associated mental representations will be expressed in terms of their respective roles as relevant governance models (legal versus ethical ones), via the cognitive mapping technique. The findings reveal that corporate governance can be globally depicted within these particular representations, indicating the supremacy of the legal governance approach over the ethical one with regard to the Tunisian case. .

Keywords: Legal governance models; Ethical governance models; Tunisian auditors; Cognitive mapping; Fraud (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10997-016-9357-1

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