Journal of Emerging Trends in Economics and Management Sciences: Home

Abstract:
Spectacular falls recognized in the business World starting from example of Enron, WorldCom in the UNITED STATES; Telecom, Universal Vivendi in FRANCE, Batam IN TUNISIA testifies the insufficiency, if not the misuse of measures criteria. These observations show the need for a revision of the rules of estimate of the quality of external audit .It is in this wake, the objective of our study consists in developing a measurement scale of theoretical construct ?quality of external audit?. We have administered a questionnaire with 100 Tunisian auditors. The results confirm the new research approach focuses on the audit process to measure the quality of external audit. Regarding the input of audit remains necessary but insufficient indicator to measuring the quality of external audit. The study has several contributions: Empirically, we applied the methods of structural equation modeling to measure the quality of external audit, using a PLS approach. Theoretically, we extended the literature with a study conducted in the context of an emerging country such as Tunisia

Keywords: accounting, external audit quality, measurement scale, structural equation methods, audit intensity, input of audit, hierarchical construct

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