Effect of Auditee Business Risk, Audit Risk and Auditor Business Risk on Auditor Auditee Negotiation Outcomes: An Experimental Study in Tunisian Context
The purpose of this paper is to study the impact of auditee business risk, audit risk and auditor business risk evaluation on auditor-auditee negotiation outcomes. An experimental research was conducted using 200 Tunisian auditors as participants. We have proved the association between audit risk and auditee business risk. Also, our results indicate that auditee business risk has a significant effect on auditor-auditee negotiation outcomes. So, auditors will be less likely to accept an auditee’s aggressive reporting practice when the auditee’s business risks are high. On the other hand, results shows that audit risk evaluation don’t affect auditor auditee negotiation outcomes. Finally and for the effect of auditor business risk on auditor agreement probability with auditee preferences, the result is not significant.
Year of publication: |
2009-02
|
---|---|
Authors: | Sahnoun, Manel Hadriche ; Zarai, Mohamed Ali |
Institutions: | Economic Research Forum (ERF) |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Sahnoun, Manel Hadriche, (2009)
-
Auditor-auditee negotiation : effects of auditor independence and expertixe in Tunisian context
Sahnoun, Manel Hadriche, (2011)
-
Auditor-auditee negotiation: effects of auditor independence and expertise in Tunisian context
Sahnoun, Manel Hadriche, (2011)
- More ...