Auditor's independence and fear in corruption context: Pre-revolutionary Tunisia

Z. Ben Hamadi
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Z. Ben Hamadi: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: This research studies the independence of auditors in a context of institutionalized corruption. The goal is to put emotions back at the heart of the audit process. It highlights the impact of an emotion such as fear on the independence of listeners. We analyze the real-life experiences of auditors facing pressures in an environment where corruption is institutionalized. How can a corrupt system generate fear? How can this fear affect the independence of Tunisian listeners? Analysis using the Gioia method shows that fear is multiple and varies from one individual to another depending on their beliefs, culture and relationship with their own bodies. The research identifies a third "emotional" approach to independence. It aims to renew the understanding of independence and also of the audit process. © Association Francophone de Comptabilité. Tous droits réservés pour tous pays.

Keywords: Auditor; Corruption; Fear; Independence; Tunisia (search for similar items in EconPapers)
Date: 2020
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2020, 26 (3), pp.35-66. ⟨10.3917/cca.263.0035⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04457432

DOI: 10.3917/cca.263.0035

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