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The impact of fair value on audit quality : evidence from Tunisia

Boumediene, Salem Lotfi; Boumediene, Emna; Amara, Ikram - In: Accounting & taxation : AT 9 (2017) 1, pp. 29-38

Persistent link: https://www.econbiz.de/10011885811

The Impact of Fair Value on Audit Quality : Evidence from Tunisia

Boumediene, Salem Lotfi - 2017

This study collects the views of Tunisian external auditors about the impact of audit challenges related to fair value on audit quality and the role of the International Standards on Auditing (ISA) 540 in mitigating these challenges. Based on responses from 52 Auditors to our questionnaire, we...

Persistent link: https://www.econbiz.de/10012949169

Detection and prediction of managerial fraud in the financial statements of Tunisian banks

Boumediene, Salem Lotfi - In: Accounting & taxation : AT 6 (2014) 2, pp. 1-10

Persistent link: https://www.econbiz.de/10010510273

Obstacles to the adoption of the IAS/IFRS in Tunisia

Boumediene, Salem Lotfi; Zarrouk, Ridha; Tanazefti, Ines - In: The journal of applied business research 32 (2016) 3, pp. 621-636

Persistent link: https://www.econbiz.de/10011500779