| 000 | 01933cam a2200313 4500500 | ||
|---|---|---|---|
| 005 | 20251214033829.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aHentati, Ikhlas _eauthor |
| 700 | 1 | 0 |
_aLouati, Nihel _eauthor |
| 700 | 1 | 0 |
_aGhamgui, Nizar _eauthor |
| 700 | 1 | 0 |
_aKefi, Mohamed Karim _eauthor |
| 245 | 0 | 0 | _aHindrances to the development of auditors’ ethical judgment in Tunisian family businesses |
| 260 | _c2024. | ||
| 500 | _a36 | ||
| 520 | _aThe 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 | _aauditors’ ethical judgment | ||
| 690 | _aconflict of interests | ||
| 690 | _acreative accounting | ||
| 690 | _afamily business | ||
| 690 | _astructural equation modeling (SEM) | ||
| 690 | _aauditor ethical judgment | ||
| 690 | _aconflict of interests | ||
| 690 | _acreative accounting | ||
| 690 | _afamily business | ||
| 690 | _aStructural Equation Modeling SEM | ||
| 786 | 0 | _nLa Revue des Sciences de Gestion | 325-326 | 1-2 | 2024-05-06 | p. 111-124 | 1160-7742 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-6-page-111?lang=en&redirect-ssocas=7080 |
| 999 |
_c1575966 _d1575966 |
||