The Determinants of Audit Opinion in Resilient Firms Before and After Covid Pandemic: The Case Study of Tunisian Banks Publishing CSR Information

Abstract

The purpose of this study is to identify the determinants of audit opinion.We have examined financial statements, and auditor's opinion to particularly note which companies received a qualified/modified opinion contrary to those who had received an unqualified/unmodified opinion.The data was taken from a sample of the 11 listed banks in Tunisia during the critical era of covid from 2018 to 2021.The results in this report indicate that audit quality has an effect on qualified opinion, meaning if a company is audited by a BIG4 company; it's more likely to receive a qualified audit opinion. CSR also influences audit opinion.