Auditor quality and tax management: evidence from Tunisian companies

摘要: The purpose of this paper is to study the impact auditor quality on tax management. We apprehend by some attributes independence and competence such as tenure, audit firm size, experience industry specialist. From a sample 45 Tunisian companies over period 2001-2010, our results support hypothesis positive significant relationship between specialist, auditors management, consistent with that constitutes determining factor optimisation. Although, we found auditor's Big, national brand name tenure limit sensibly Concerning control variables, find size debt have negative