Dysfunctional audit behaviour, pressure exerted, and professional judgment: qualitative research

Sana Safi, Hanen Moalla

This research is grounded in three fundamental concepts: dysfunctional audit behaviour, pressures exerted, and auditor professional judgment. Focusing on the Tunisian audit context, an exploratory study is conducted to understand the environment of Tunisian auditors, as well as their behaviour during their audit assignments. This exploratory study draws on data collected through 30 semi-structured interviews with certified public accountants who are members of the OECT (Tunisian Institute of Certified Public Accountants).