The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...

According to national authorities and international institutions, the prospects for growth of the Tunisian economy remain very encouraging. In order to maintain and further sustain this growth, the banking sector remains a major pillar. Taking into account the prominent role it has been playing...

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...

Le développement du mouvement de responsabilité sociale à travers le monde a permis de préparer le champ à une nouvelle étape de normalisation en matière sociétale pour répondre aux besoins de crédibilité et de comparabilité des comportements des entreprises. C'est dans cet objectif...