LA REVELATION DES FAITS DELICTUEUX ENTRE OBLIGATION ET APPLICATION: Cas de la Tunisie

Rana Zouari
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Rana Zouari: GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School

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Abstract: The revelation of fraud is one of the main characteristics of the profession of financial auditor in France but also in Tunisia. This obligation arises from a desire of governments to protect the market against any risk of fraud. The goal is to protect firms and their economic and social environment. In this perspective, this qualitative research on the Tunisian audit market tries to analyze the behavior of auditors facing this legal aspect of their profession. It suggests that the revelation of fraud by the auditor depends on its independence towards his client and the degree of aversion to risk.

Keywords: fraud revelation; independence; risk; Audit; révélation de la fraude; indépendance; risque (search for similar items in EconPapers)
Date: 2013-05-24
New Economics Papers: this item is included in nep-acc
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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