Omri, Mohamed Ali; Abdennebi, Abir Ben - In: International Journal of Economics and Business Research 8 (2014) 3, pp. 245-257
The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995-2010)....