A typology of auditors’ postures in the face of ethical dilemmas: The case of Tunisia

Una tipología de las posturas de los auditores ante los dilemas éticos: el caso de Túnez

Zouhour Ben Hamadi and Tarek Chanegrih
Additional contact information
Zouhour Ben Hamadi: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Tarek Chanegrih: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

Post-Print from HAL

Abstract: The post-revolutionary situation in Tunisia constitutes an excellent opportunity to study the organizational and managerial practices of this period. This work focuses on a subject that could not have been addressed even a few years ago: the position of the auditor in a context of corruption. We take part in the debate on the phenomenon of corruption by interviewing twenty-seven auditors. The thematic analysis highlighted the existence of multiple profiles of CACs who adopt different postures.

Keywords: Auditor; Corruption; Tunisia; Profiles; Behavior; Perfiles; Comportamiento; Corrupción; Túnez; Commissaire aux compte; Tunisie; Profils; Comportement (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Published in Management international = International management = Gestión internacional, 2024, 28 (1), pp.67-79. ⟨10.59876/a-ay72-sm6k⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04648240

DOI: 10.59876/a-ay72-sm6k

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().