Determining factors of the quality of joint audit: Tunisian context

Abstract

Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context. Thus, our study aimed to fill this gap. Idea: Our study aimed to fill this gap by studying Determining factors of joint auditors’ job quality in the Tunisian context. Data: Our methodology was applied to 222 Tunisian companies, 108 of which belong to the banking sector, 67 to the insurance sector, 28 whose commitment exceeds 25 billion dinars and 19 company having a consolidated balance sheet total of over 100 billion dinars. Tools: A "factorial analysis" was carried out followed by an "internal coherence" test. Then, a logistic regression, which enabled us to test the impact of each determining factor on the quality of the joint audit, was carried out. Findings: This study emphasizes the participation of several factors that enhance the quality of the joint audit. According to the predictive results of our model, it seems that the quality of the joint audit contributes to the prediction of three factors, namely competence, independence and reputation. Contribution: Our findings contribute through a better understanding of the determinants of the joint audit in a Tunisian context.

Keywords

• joint audit
• competence
• respect of ethical rules and due diligence
• dependence
• reputation