Impact of Auditor's Competence, Independence and Reputation on the Joint-Audit Quality: The Tunisian Context

Lassaad Abdelmoula

Abstract

The present work aimed to investigate the determining factors of the joint audit quality, as observed through a sample of two hundred and fifty Tunisian companies. The data collection procedure was achieved via a questionnaire survey. Three essential determining factors were predictably identified: competence, independence and reputation. Here, we used, the principal component analysis then the measurement model was tested by means of the multiple correspondence analysis approach. Finally, the multinomial logistic regression was implemented. The results demonstrate that the joint audit quality is effectively defined through the three tested factors.