Quality of life (QoL) in cities and towns is of increasing concern to the public; this term nowadays is linked to the rapid urbanization process in cities. A major threat to quality of life is the high volume of vehicle traffic which is associated with different physical, health, social and...

Quality of life (QoL) in cities and towns is of increasing concern to the public; this term nowadays is linked to the rapid urbanization process in cities. A major threat to quality of life is the high volume of vehicle traffic which is associated with different physical, health, social and...

Purpose: The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to...

Purpose: De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the...

Purpose: The purpose of this paper aims to investigate whether the source of audit committee accounting expertise influences the internal audit function (IAF) effectiveness in the Tunisian setting. Design/methodology/approach: In the analysis, the authors conduct a survey of chief internal...

Purpose: The purpose of this paper is to investigate whether chief audit executive (CAE) gender has a significant impact on the internal audit function (IAF) effectiveness as proxied by the extent to which the internal audit function uses quality assurance techniques....

Purpose: The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach: The investigation was conducted via a qualitative methodology through the content analysis of interviews conducted with...