Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...

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 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...