Impact de l’audit externe sur la qualité du résultat comptable : cas des entreprises tunisiennes cotées

Omri, Abdelwahed; Ghorbel, Faten; Baklouti, Fatma

doi:https://doi.org/10.7202/1039079ar

Anderson, T., D. Zéghal, 1994, « The Pricing of Audit Services: Further Evidence from the Canadian Market », Accounting and Business Research, vol 24, n° 95, p. 195-207.

Google Scholar

Ashbaugh, H., Collins, D. W. et Lafond, R., 2006, « Corporate governance, risk and the cost of equity capital », document de travail, University of Wisconsin et University of Iowa.

Google Scholar

Balsam, S., J. Krishnan, et J.S. Yang, 2003, «Auditor Industry Specialization and Earnings Quality», Auditing : A Journal of Practise et Theory, vol 22, n° 2, p. 71-97.

Google Scholar

Behn B.K., J.V. Carcello, D.R. Hermanson, et R.H. Hermanson, 1997, « The determinants of audit clients satisfaction among client of big six firms », Accounting Horizons, vol 11, n° 1, p.7-24.

Google Scholar

Carcello, J.V., et A.L. Nagy, 2004, « Audit firm tenure and fraudulent financial reporting », Auditing: A Journal of Practice and Theory, vol 23, p. 55-69.

Google Scholar

Chan, K., K.C. Chan, N. Jegadeesh, et J. Lakonishok, 2006, « Earnings quality and stock returns », Journal of Business, vol 79, n°3, p.1041-1068.

Google Scholar

Chen, C.Y., C.J. Lin, et Y.C. Lin, 2007, « Audit partner tenure, audit firm tenure and discretionary accruals: Does long auditor tenure impair earnings quality? », document de travail, SSRN.

Google Scholar

Code des sociétés commerciales, 2000, Loi 2000-93 du 3 novembre 2000 portant promulgation du code des sociétés commerciales; JORT n° 89 du 7 novembre.

Google Scholar

Craswell, A., J. Francis, et S. Taylor, 1995, «Auditor brand name reputations and industry specializations », Journal of Accounting and Economics, vol 20, p.297-322.

Google Scholar

Chemingui, M., 2004, « Conceptualisation et validation d’une échelle de mesure de la qualité des travaux d’audit externes et internes : Application selon le paradigme de Churchill », Thèse de doctorat en Science de Gestion, Université de Franche Comté - Besançon.

Google Scholar

De Angelo, L.E., 1981a, « Auditor size and audit quality », Journal of Accounting and Economics, n° 3, p.183-199.

Google Scholar

De Angelo L.E., 1981b, « Auditor independence, low balling, and disclosure regulation », Journal of Accounting and Economics, vol 3, n° 2, p.113-127.

Google Scholar

Dechow, P. et I. Dichev, 2002, «The quality of accruals and earnings: the role of accrual estimation errors », The Accounting Review, vol 77, p.35-59.

Google Scholar

Defond, M.L., et K.R. Subramanyam, 1998, « Auditor changes and discretionary accruals », Journal of Accounting et Economics , vol 25, fevrier, p. 35-67.

Google Scholar

Dunn, K.A., et B.W. Mayhew, 2004,« Audit Firm Industry Specialization and Client Disclosure Quality », Review of Accounting Studies, vol 9, n° 1, p. 35-58.

Google Scholar

Francis J.R., E.L. Maydew et H.C. Sparks, 1999, « The role of big six auditors in the credible reporting of accruals », Auditing: A Journal of Practice and Theory, vol 18, p. 17-35.

Google Scholar

Francis, J. R., et J. Krishnan, 1999, « Accounting accruals and auditor reporting conservatism», Contemporary Accounting Research, vol 16, p. 135-165.

Google Scholar

Francis, J.R., C. Hall, et D. Wang, 2006, « The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World », documents de travail, SSRN.

Google Scholar

Francis, J., R. Lafond, P. Olsson, et K. Schipper, 2005, «The market pricing of accruals quality », Journal of Accounting and Economics, vol 39, p. 295-327.

Google Scholar

Frankel, R.M., M.F. Johnson, et K.K. Nelson, 2002, « The relation between auditors. fees for nonaudit services and earnings quality », The Accounting Review, vol 77, Supplement, p. 71-105.

Google Scholar

Geiger, M., et K. Raghunandan, 2002, «Auditor tenure and audit quality », Auditing: A Journal of Practice & Theory, vol 2, mars, p. 187-196.

Google Scholar

Gore, P., P.F Pope, et A.K. Singh, 2001,« Non-audit services, Auditor Independence and Earnings Management », document de travail, Lancaster University.

Google Scholar

Gramling, A.A., et D.N. Stone, 2001, « Audit firm industry expertise: A review and synthesis of the archival literature », Journal of Accounting Literature , vol 20, p. 1-29.

Google Scholar

Gramling, A.A., V.E. Johnson, et I.K. Khurana, 1999, « The association between audit firm industry experience and financial reporting quality », document de travail, Wake Forest University, University of Illinois, et University of Missouri.

Google Scholar

Hackenbrack, K.E., et C.E. Hogan, 2002, « Market response to earnings surprises conditional on reasons for an auditor change », Contemporary Accounting Research, vol 19, p.195-223.

Google Scholar

Hamilton, J., C. Ruddock, D. Stokes, et S. Taylor, 2005, « Audit Partner Rotation, Earnings Quality and Earnings Conservatism», documents de travail, SSRN.

Google Scholar

Hammersley, J.S., 2006, « Pattern identification and industry-specialist auditors », The Accounting Review, mars, p. 309-336.

Google Scholar

Harris,T., E. Huh, et P. Firfield, 2000, « Gauging profitability on the road to valuation », Strtegy Report Global Valuation and Accounting.

Google Scholar

Hogan, C.E., et D.C. Jeter, 1999, « Industry specialization by auditors », Auditing: A Journal of Practice and Theory, vol 18, p.1-17.

Google Scholar

Jenkins, D.S., G.D. Kane, et U. Velury, 2006,« Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s », Journal of Accounting and Public Policy, vol 25, p. 71–90.

Google Scholar

Jensen M.C., et W.H. Meckling, 1992, « Specific and general knowledge, and organisational structure », dans L. Werin et H. Wijkander (dir.), Contract Economics , pp. 251-291.

Google Scholar

Kinney, W., et R. Martin, 1994, « Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies », Auditing: A Journal of Practice and Theory , vol 13, n° 1, p.151-156.

Google Scholar

Knapp, M.C., 1991, « Factors That Audit Committee Members Use as Surrogates for Audit Quality», Auditing: A Journal of Practice and Theory, vol. 10, n° 1. p. 35-52.

Google Scholar

Krishnan, G.V., 2002, « Audit quality and the pricing of discretionary accruals », documents de travail, http://papers.SSRN.com.

Google Scholar

Krishnan, J., 2001, « A comparison of auditors’ self-reported industry expertise and alternative measures of industry specialization», Asia-Pacific Journal of Accounting and Economics , vol 8, décembre, p. 127-142.

Google Scholar

Krishnan, J., et J.S. Yang, 1999,« Auditor industry specialization and the earning response coefficient », document de travail, Temple University.

Google Scholar

Labelle, R., et C. Piot, 2003, « Gouvernance, audit et manipulations comptables », Revue du Financier, vol 139, p. 84-90.

Google Scholar

Le Maux, J., 2007, « Honoraires de conseil et gestion de résultat : Etude du cas Français », document de travail, SSRN.

Google Scholar

Mard, Y., 2005, « Vers une information comptable plus transparente : l’apport des recherches portant sur la gestion du résultat comptable », 26ième Congrès Association Francophone de Comptabilité, Lille 11-12 et 13 mai Comptabilité et Connaissance.

Google Scholar

Mayangsari, S., 2007, « The Auditor Tenure and the Quality of Earnings: Is Mandatory Auditor Rotation Useful? » Unhas Makassar, vol 26-28, p. 1-25.

Google Scholar

Mayangsari, S., 2006, « The influence of auditor-auditee on investor perception of audit quality », Presented in SNA IX Padang.

Google Scholar

Myers, J.N., L.A. Myers, et T.C. Omer, 2003, « Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? », The Accounting Review, vol 78, p. 779-799.

Google Scholar

O’Keefe, T.R., R.D. King, et K.M. Gaver, 1994, « Audit fees, industry specialization, and compliance with GASS reporting standards », Journal of practice et theory, vol 13, n° 1, p. 41-55.

Google Scholar

O’Sullivan, N., et S.R., Diacon, 1999, « Internal and external governance mechanisms : evidence from the UK insurance industry», Corporate Governance : An International Review, vol 7, n° 4, p. 363-373.

Google Scholar

Peasnell, K.V., P.E. Pope, et S. Young, 2001, « The characteristics of firms subject to adverse rulings by the financial reporting review panel », Accounting and Business Research, vol 31, n° 4, p. 291-311.

Google Scholar

Penman, S., 2001, « Financial statement analysis and security valuation », New York, McGraw Hill.

Google Scholar

Pigé, B., 2003, « Les enjeux du marché de l'audit », Revue Française de Gestion , vol. 29, n° 147, p. 87-103.

Google Scholar

Piot, C., et R. Janin, 2004, « Audit quality, corporate governance and earning management in france », document de travail, annual Congress of European Accounting Association, Gothenburg.

Google Scholar

Schauer, P.C, 2002, « The effects of industry specialization on audit quality: an examination using bid-ask spreads », Journal of Accounting and Finance Research, vol 10, n°1, p. 76-86.

Google Scholar

Sutton, S.G., et J.C. Lampe, 1991, « A framework for evaluating process quality for audit engagements », Accounting and Business Research, vol. 21, n° 83, p. 275-288.

Google Scholar

Taylor, S., 2003, « The impact of audit quality on earnings conservatism: A Australian evidence », document de travail.

Google Scholar

Teoh, S.H., et T.J. Wong, 1993, « Perceived auditor quality and the earnings response coefficient », The Accounting Review, vol 68, avril, p. 346.366.

Google Scholar

Veronina, T., R. Morris, et S. Gray, 2005, « Corporate financial transparency in Russia : an empirical study of Russian company practices », document de travail, University of New South Wales and University of Sudney.

Google Scholar

Wallace, W.A., 1984, « Enhancing your relationship with internal auditor », The CPA Journal, décembre, p.46-53.

Google Scholar

Yeoh, E., et C.A. Jubb, 2001, « Governance and audit quality: is there an association? », http://accounting.rutgers.edu/raw/aaa/audit/midyear/02midyear/papers/yeoh&jubb.htm

Google Scholar

Impact de l’audit externe sur la qualité du résultat comptable : cas des entreprises tunisiennes cotéesImpact of the external audit on the earning quality: Case of Tunisian firms

Résumé

Abstract

Bibliographie

Abstracts

Résumé

Abstract

Appendices

Bibliographie

Citation Tools

Cite this article

Export the record for this article