| 000 | 01408cam a2200169 4500500 | ||
|---|---|---|---|
| 005 | 20251214033829.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aPaché, Gilles _eauthor |
| 700 | 1 | 0 |
_aNaudet, Jean-Yves _eauthor |
| 245 | 0 | 0 | _aA history of the economists of Aix-Marseille |
| 260 | _c2024. | ||
| 500 | _a37 | ||
| 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. | ||
| 786 | 0 | _nLa Revue des Sciences de Gestion | 325-326 | 1-2 | 2024-05-06 | p. 125-126 | 1160-7742 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-6-page-125?lang=en&redirect-ssocas=7080 |
| 999 |
_c1575967 _d1575967 |
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