LES DETERMINANTS DU CHANGEMENT DE LAUDITEUR EXTERNE : CAS DES ENTREPRISES TUNISIENNES COTEES DETERMINANTS OF AUDITOR SWITCH: EVIDENCE FROM TUNISIA

This study aims to identify the determinants of the auditor?s switch within the Tunisian context. The results of the empirical analysis performed on a panel data and conducted on a sample of 23 non-financial listed Tunisian companies show that the change in the management leadership is a potential determinant of the auditor?s switch. This result has also been confirmed within the frame of the robustness tests. We have also shown that the long-term debt fluctuation and the qualified opinion audit report are factors related to the decision of changing the auditor.