The Quality of Audit Process: An Empirical Study with Audit Committees

Riadh Manita and Najoua Elommal
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Riadh Manita: Pôle Finance Responsable - Rouen Business School - Rouen Business School
Najoua Elommal: EMLV - École de management Léonard de Vinci

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Abstract: The recent financial scandals (Enron in the USA, Batam in Tunisia) showed the inability of classic approaches and their measure indicators to estimate the relevance of audit works. We consider that the audit quality control must reside at the level of audit process. This position is adopted by the financial security law in Tunisia which encourages the evaluation of the audit quality, by the audit committee. The objective of this paper is the construction of measurement scales of the audit process quality for audit committees or for other governance organ concerned with the audit quality. The conception and the validation of this measurement scales were done on the Tunisian ground by adopting Churchill approach. Articulating qualitative phases and quantitative phases based on two research questionnaires, this approach developed a scale of 27 quality indicators distributed on three stages of the process.

Keywords: Audit quality; Audit process; Audit committee; Churchill approach (search for similar items in EconPapers)
Date: 2010-03-01
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Citations: View citations in EconPapers (3)

Published in International Journal of Business, 2010, vol 15, n°1, pp. 87-99

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00565534

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