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

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.
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Article dans une revue
International Journal of Business, 2010, vol 15, n°1, pp. 87-99
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Contributeur : Emilie Breton <>
Soumis le : dimanche 13 février 2011 - 19:47:39
Dernière modification le : mercredi 11 juillet 2018 - 16:20:10

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  • HAL Id : hal-00565534, version 1

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Riadh Manita, Najoua Elommal. The Quality of Audit Process: An Empirical Study with Audit Committees. International Journal of Business, 2010, vol 15, n°1, pp. 87-99. 〈hal-00565534〉

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