Hindrances to the development of auditors’ ethical judgment in Tunisian family businesses (notice n° 1575966)
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| fixed length control field | 01933cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251214033829.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hentati, Ikhlas |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Hindrances to the development of auditors’ ethical judgment in Tunisian family businesses |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 36 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main objective of this study was to investigate how auditors operating in the Tunisian family business sector fight creative accounting practices and what obstacles prevent them from using their ethical judgment to restrict such deviant practices. To reach this goal, the study collected data through a questionnaire distributed to a selected representative sample of 572 Tunisian auditors. Structural equation modeling (SME) was the methodology used to test the research hypotheses. The study revealed that ethical judgment was not extensively used by auditors to attenuate creative accounting practices in Tunisian family businesses. The results may be also practically relevant, as they highlight the importance of a systematic approach to improving programs designed for preparing future auditors and to serving the broader public interest. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditors’ ethical judgment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conflict of interests |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | creative accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | family business |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural equation modeling (SEM) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditor ethical judgment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conflict of interests |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | creative accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | family business |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Structural Equation Modeling SEM |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Louati, Nihel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ghamgui, Nizar |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kefi, Mohamed Karim |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 325-326 | 1-2 | 2024-05-06 | p. 111-124 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-6-page-111?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-6-page-111?lang=en&redirect-ssocas=7080</a> |
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