LEGAL AUDIT QUALITY AND FRAUD RISK: THE CASE OF TUNISIAN LISTED COMPANIES
نویسندگان
چکیده
The aim of this study is to examine the impact legal audit quality on likelihood accounting fraud, for a sample 48 companies listed Tunisian stock market over period between 2014 and 2018. Based logit panel regression, we have shown that firm's membership in one Big networks rotation external auditors are two major determinants reduction cases fraud companies. In addition, results showed joint deteriorates auditing thus increases risk fraud. This provides new insights terms context based econometrics data, which valuable method measure several actions alone or simultaneously. It has allowed us analyze behaviors by considering effect many proxies quality.
 JEL Classification Codes: G32, M42, C23.
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ژورنال
عنوان ژورنال: International journal of accounting & finance review
سال: 2021
ISSN: ['2576-1285', '2576-1293']
DOI: https://doi.org/10.46281/ijafr.v6i2.1039