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Journal of Management and Governance

Erschienen in:

05.08.2016

Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia

verfasst von: Ikhlas Hentati-Klila, Saida Dammak-Barkallah, Habib Affes

Erschienen in: Journal of Management and Governance | Ausgabe 3/2017

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Abstract

The purpose of this paper is focused on investigating empirically how Tunisian Auditors perceive their status regarding fraud fighting issue. In this respect, a set of auditor-associated mental representations will be expressed in terms of their respective roles as relevant governance models (legal versus ethical ones), via the cognitive mapping technique. The findings reveal that corporate governance can be globally depicted within these particular representations, indicating the supremacy of the legal governance approach over the ethical one with regard to the Tunisian case. .

Vorheriger Artikel Governance strategy and costs: board compensation in Sweden

Nächster Artikel Effect of the board of directors and the audit committee on firm performance: a panel data analysis

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Titel: Do auditors’ perceptions actually help fight against fraudulent practices? Evidence from Tunisia
verfasst von: Ikhlas Hentati-Klila
Saida Dammak-Barkallah
Habib Affes
Publikationsdatum: 05.08.2016
Verlag: Springer US
Erschienen in: Journal of Management and Governance / Ausgabe 3/2017
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI: https://doi.org/10.1007/s10997-016-9357-1

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