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The Moderating Effect of Audit Quality on the Relation Between Shareholder Activism and Earnings Management : Evidence From France
Siala Bouaziz, Souha - 2019
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012870985
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External Audit Quality and Ownership Structure : Interaction and Impact on Earnings Management of Industrial and Commercial Tunisian Sectors
Kouaib, Amel - 2014
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...
Persistent link: https://www.econbiz.de/10013043097
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Board of director's effectiveness, audit quality and ownership structure: impact on audit risk : Tunisian evidence
Fakhfakh, Imen; Jarboui, Anis - In: Journal of accounting in emerging economies : JAEE 12 (2022) 3, pp. 468-485
Persistent link: https://www.econbiz.de/10013275557
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Environmental audit and environmental disclosure quality
Marwa, Moalla; Salhi, Bassem; Jarboui, Anis - In: Scientific Annals of Economics and Business 67 (2020) 1, pp. 93-115
Persistent link: https://www.econbiz.de/10012415465
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Direct and mediated associations among earnings quality, book-tax differences and the audit quality
Koubaa, Rakia Riguen; Jarboui, Anis - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 293-316
Persistent link: https://www.econbiz.de/10011808971
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Auditor specialization, accounting information quality and investment efficiency
Elaoud, Assawer; Jarboui, Anis - In: Research in international business and finance 42 (2017), pp. 616-629
Persistent link: https://www.econbiz.de/10011750518
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External audit quality and ownership structure : interaction and impact on earnings management of industrial and commercial Tunisian sectors
Kouaib, Amel; Jarboui, Anis - In: Journal of economics, finance & administrative science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...
Persistent link: https://www.econbiz.de/10011872966
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Research on the relationship between audit risk assessment and risk governance : evidence from Tunisia
Fakhfakh, Imen; Jarboui, Anis - In: Journal of African business 24 (2023) 1, pp. 95-110
Persistent link: https://www.econbiz.de/10013547808
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219