Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310498 
Year of Publication: 
2012
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 11 [Issue:] 3 [Year:] 2012 [Pages:] 371-390
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors' perception of the decision's factors, the Factors Analysis highlights the decision's attributes. In our study, we used questionnaire surveys from 41 Tunisian auditors of 4 big affiliates and local audit firms. The results show that the audit Risk is the most important risk factor, followed by the client business Risk and finally the auditor's business Risk. Moreover, this study underlines the influence of investigation sources on this decision and the importance of the Risk Management Strategies in the compensation of the possible risks such as they were evaluated.
Subjects: 
Client acceptance decision
engagement risk
factorial analysis
Tunisian context
JEL: 
M41
M42
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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