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)....

The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the quality of financial information is tackled through audit process. The legislator interfered through the various laws reinforcing in this way internal control. In this paper, we...