Assessment of joint audit mission quality in Tunisia

Abstract

Purpose

Using a sample of 250 Tunisian companies, this paper aims to assess the joint audit mission quality in Tunisia.

Design/methodology/approach

The present work aimed at investigating the determining factors of the joint audit quality.

Findings

A total of nine essential determining factors were predictably identified: length of service, experience, size asymmetry between the joint auditors, complexity, governance, expertise, information and communications technology use, profitability and staff qualification. However, results show that specialization, satisfaction, the supply of services other than audit, work distribution, leverage as well as size have a positive but non-significant correlation with the joint audit quality, which may be due to the Tunisian context.

Originality/value

Many previous works have been conducted on joint audit in France (Haak et al., 2018), Denmark (Lesage et al., 2017), Germany (Velte and Azibi, 2015), Sweden (Zerni et al., 2012) and Italy (Bianchi et al., 2019). However, to the authors’ knowledge, the Tunisian context is still under-studied and, thus, the objective was to fill this gap in the literature b.y examining the determinants of the quality of joint audit in Tunisia.

Citation

Abdelmoula, L. (2023), "Assessment of joint audit mission quality in Tunisia", EuroMed Journal of Business, Vol. 18 No. 1, pp. 68-84. https://doi.org/10.1108/EMJB-08-2021-0113