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Insights on Behavior of Tunisian Auditors

Saida Dammak & Sonia Ben Mbarek

Business and Professional Ethics Journal2026https://doi.org/10.5840/bpej2026210182article
AJG 1ABDC C
Weight
0.50

What the paper says

This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Results indicate that Tunisian auditors generally accept regulatory efforts aiming to improve their behavior through the rigorous application of independence rules. Furthermore, the organizational ethical culture within the audit firm influences the auditors' ethical decision-making, and the presence of women moderates the relationship between the public interest commitment, independence enforcement, and auditors’ ethical behavior. This study provides new insights that add to the existing gender literature by introducing a North African perspective that highlights the importance of having women in audit firms which are particularly dominated by males.

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https://doi.org/https://doi.org/10.5840/bpej2026210182

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@article{saida2026,
  title        = {{Insights on Behavior of Tunisian Auditors}},
  author       = {Saida Dammak & Sonia Ben Mbarek},
  journal      = {Business and Professional Ethics Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.5840/bpej2026210182},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.