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The perceived need for and impediments to achieving accounting transparency in developing countries: a field investigation on Bangladesh

Nurunnabi, Mohammad; Karim, A.K.M. Waresul; Norton, Simon - In: International Journal of Managerial and Financial Accounting 3 (2011) 1, pp. 32-54

is also a need to tighten the auditing profession and improve regulatory oversight of the SEC. Policy prescriptions put …

Persistent link: https://www.econbiz.de/10009352419

The impact of issuing a qualified audit opinion on auditor switching: an empirical study in the Tunisian context

Arfaoui, Feten; Damak-Ayadi, Salma - In: International Journal of Managerial and Financial Accounting 6 (2014) 3, pp. 189-202

companies between 2007 and 2008 the logistic regression suggests that companies tend in fact to switch auditors more frequently … after receiving qualified opinions. However, the qualified companies that switch auditors are not more likely to receive an … dynamics of the market services of audit and the degree of competition between the audit firms in Tunisia. Such reflexion falls …

Persistent link: https://www.econbiz.de/10010944846

Does auditor reputation reduce information asymmetry? Evidence from Tunisia

Hakim, Faten; Omri, Abdelwahed - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 235-247

findings are consistent with a market that perceives audit quality increasing with employment of Big auditor. …

Persistent link: https://www.econbiz.de/10008461133

Does auditor reputation reduce information asymmetry? Evidence from Tunisia

Hakim, Faten; Omri, Abdelwahed - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 235-247

findings are consistent with a market that perceives audit quality increasing with employment of Big auditor. …

Persistent link: https://www.econbiz.de/10005048662

Corporate governance through an audit committee: an empirical study

Bhasin, Madan Lal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 4 (2012) 4, pp. 339-365

well as the extent of non-audit services provided by auditors in the top 500 listed Indian companies. …

Persistent link: https://www.econbiz.de/10010669573

Voluntary disclosure frequency and cost of debt: an analysis in the Tunisian context

Talbi, Dorra; Omri, Mohamed Ali - In: International Journal of Managerial and Financial Accounting 6 (2014) 2, pp. 167-174

The aim of this paper is to study the impact of voluntary information disclosure on cost of debt capital. Our survey has been achieved on a sample of 22 firms listed in the Tunis stock exchange over a period spanning from 1998 to 2004. The results confirm the existence of a negative and...

Persistent link: https://www.econbiz.de/10010944845

Determinants of weaknesses in internal control in Tunisian context

Omri, Mohamed Ali; Nefissa, Ghaya El Mouna Ben - In: International Journal of Managerial and Financial Accounting 3 (2011) 3, pp. 219-236

The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the … quality of financial information is tackled through audit process. The legislator interfered through the various laws … control quality taking a sample of 25 firms for the period from 2000 to 2007. Internal control weaknesses are found in young …

Persistent link: https://www.econbiz.de/10009352424

Ownership structure and stock market liquidity: evidence from Tunisia

Boujelbene, Nadia Belkhir; Bouri, Abdelfatteh; Prigent, … - In: International Journal of Managerial and Financial Accounting 3 (2011) 1, pp. 91-109

The aim of this paper is to identify and analyse the influence of ownership concentration on stock market liquidity in general, and the adverse selection component of the spread in particular for a panel of Tunisian firms from 2001 to 2007. We document that firms with greater insider ownership...

Persistent link: https://www.econbiz.de/10009352428

The impact of the characteristics of the board of directors on the financial performance of Tunisian companies

Zied, Bouaziz; Mohamed, Triki - In: International Journal of Managerial and Financial Accounting 5 (2013) 2, pp. 178-201

The board of directors plays a key role as an internal mechanism of corporate governance. Indeed, its effectiveness is dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the independence of its members, board size, the...

Persistent link: https://www.econbiz.de/10010669561

Analysis of the impact of the current policy of incentives for investments on the adoption saving devices water: an empirical study of the Tunisian context 'delegation of Chebika'

Mkadmi, Jamel Eddine; Bachta, Mohamed Salah - In: International Journal of Managerial and Financial Accounting 4 (2012) 4, pp. 366-376

The present work aims to define a methodological approach to quantify and analyse the effects of instruments of investment incentives (tax incentives and financial) on the demand for investment in water saving, taking into account the economic conditions and in particular its agricultural...

Persistent link: https://www.econbiz.de/10010669563