Since 2014
Audit Quality, Corporate Governance and Earnings Management in the Context of Tunisian Firms
Journal of Administrative and Economics Science
View Archive Info| Field | Value | |
| Title |
Audit Quality, Corporate Governance and Earnings Management in the Context of Tunisian Firms
|
|
| Creator |
Zehri, Fatma .
Shabou, Ridha . |
|
| Description |
The purpose of this paper is to study earnings management likely to be associated with audit quality, agency costs and corporate governance mechanisms in the Tunisian context. The hypotheses proposed explain management with audit quality, political costs, debt covenants, ownership structure, characteristics of a board of directors and institutional investment. To detect earnings management, we estimate discretionary accruals using a sample of 93 Tunisian companies over the 1997-2000 period. The findings show that neither Big Four auditors neither the length of the relation ‘auditor-audited’ reduce earnings management. However, we find that Large Local Audit Firms are conservative with regard to aggressive and opportunistic reporting. Finally, ownership structure and the size of the board have a significant influence on this managerial questionable accounting practices.
|
|
| Publisher |
Qassim University Academic Publishing and translation
|
|
| Contributor |
—
|
|
| Date |
2011-10-07
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://publications.qu.edu.sa/ojs/index.php/economic/article/view/250
|
|
| Source |
Journal Of Administrative And Economics Science; Vol 1, No 1
|
|
| Language |
eng
|
|
| Relation |
http://publications.qu.edu.sa/ojs/index.php/economic/article/view/250/247
|
|