Search Results - person:"Amara, Ines"

Money laundering and infrastructure quality : the moderating effect of the strength of auditing and reporting standards

Amara, Ines; Khelil, Imen; El Ammari, Anis; Khlif, Hichem - In: Pacific accounting review 35 (2023) 2, pp. 249-264

Persistent link: https://www.econbiz.de/10014229031

Political connections, political corruption and auditing : a literature review

Khelil, Imen; Khlif, Hichem; Amara, Ines - In: Journal of Financial Crime 29 (2021) 1, pp. 159-170

Purpose: Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these topics. Design/methodology/approach: Keywords used...

Persistent link: https://www.econbiz.de/10012640293

A review of the influence of political connections on management’s decision in non-US settings

Amara, Ines; Khlif, Hichem - In: Journal of Financial Reporting and Accounting 18 (2020) 4, pp. 687-705

Purpose: Given the interest in better understanding the economic effects of political connections, this paper aims to review empirical studies in the accounting and finance domain investigating the effects of firms’ political connections on management’s decision in non-US settings....

Persistent link: https://www.econbiz.de/10012277942

Internal control quality and voluntary disclosure : does CEO duality matter?

Khlif, Hichem; Samaha, Khaled; Amara, Ines - In: Journal of Applied Accounting Research 22 (2020) 2, pp. 286-306

Purpose: The authors examine the association between internal control quality (ICQ) and voluntary disclosure and test whether chief executive officer (CEO) duality, as a proxy for CEO structural power, moderates such a relationship in an emerging market (Egypt). Design/methodology/approach: ICQ...

Persistent link: https://www.econbiz.de/10012412379

Strength of auditing and reporting standards, corruption and money laundering : a cross-country investigation

Amara, Ines; Khlif, Hichem; El Ammari, Anis - In: Managerial Auditing Journal 35 (2020) 9, pp. 1243-1259

Purpose: This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering. Design/methodology/approach: The sample consists of 348...

Persistent link: https://www.econbiz.de/10012413617

Political connections, corruption and tax evasion: a cross-country investigation

Khlif, Hichem; Amara, Ines - In: Journal of Financial Crime 26 (2019) 2, pp. 401-411

Purpose: This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach: Tax evasion measure is based on Schneider et al. (2010), while country’s political connection trend is...

Persistent link: https://www.econbiz.de/10012074500

Financial crime, corruption and tax evasion : a cross-country investigation

Amara, Ines; Khlif, Hichem - In: Journal of Money Laundering Control 21 (2018) 4, pp. 545-554

Purpose: This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach: Tax evasion measure is based on Schneider et al. (2010). Financial crime is collected from Basel anti-money...

Persistent link: https://www.econbiz.de/10012076216

Detection of Fraud in Financial Statements: French Companies as a Case Study

Amara, Ines; Amar, Anis Ben; Jarboui, Anis - In: International Journal of Academic Research in … 3 (2013) 3, pp. 40-51

The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of...

Persistent link: https://www.econbiz.de/10010850211