The usefulness of audit report and the effectiveness of a qualified audit opinion in communicating information about the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this important debate by providing experimental evidence...

This study investigates the effect of modified audit opinions on the emerging Tunisian Stock Market. The empirical association between qualified audit opinion and stock market reaction has been studied extensively in the accounting literature and reported mixed results. By using the cumulative...

Cette recherche a pour objectif d'étudier l'impact de la qualité d'audit externe sur la liquidité. Nous appréhendons la qualité d'audit dans le cadre de notre étude par "la qualité de l'auditeur", et notamment de son indépendance et de ses compétences. Après avoir contrôlé l'effet...