TY  - BOOK
AU  - Moalla,Hanen
TI  - The financial distress of the company and the number of qualifications and post-opinion paragraphs: A comparative analysis of the periods before and after the Tunisian revolution
PY  - 2019///.
							
N1  - 95
N2  - The purpose of this research is to investigate the relationship between the financial distress of the firm and the number of qualifications and post-opinion paragraphs issued by the external auditor. The study was conducted in Tunisia, a developing country, which experienced a revolution that began in December 2010 and followed by an unprecedented economic slowdown. Data were collected from 89 publicly traded companies over a 12-year period (2005-2016). The results showed that the external auditor issues a higher number of qualifications for the same level of financial distress, after the Tunisian Revolution
UR  - https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-3-page-149?lang=en&redirect-ssocas=7080
ER  -