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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

Family presence in the firm's capital and external auditor choice : evidence from French listed firms

Damak Ayadi, Salma; Salem, Rahma Ben; Abdouli, Asma - In: Journal of accounting & management information systems … 19 (2020) 2, pp. 195-214

Persistent link: https://www.econbiz.de/10012388734

R&D investment, management entrenchment and governance mechanisms : evidence from French listed companies on SFB120 index

Damak, Sana Triki; Halioui, Khamoussi - In: International journal of accounting and finance 6 (2016) 3, pp. 197-218

Persistent link: https://www.econbiz.de/10011722972

Audit pricing and nature of controlling shareholders : evidence from France

Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34

This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from...

Persistent link: https://www.econbiz.de/10011825745

Developments in France regarding the mandatory rotation of auditors : do they enhance auditors' independence?

Fournès Dattin, Christine - In: Accounting history : journal of the Accounting History … 22 (2017) 1, pp. 44-66

Persistent link: https://www.econbiz.de/10011773342

Nothing Like the Enron Affair Could Happen in France(!)

Stolowy, Hervé - 2013

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...

Persistent link: https://www.econbiz.de/10014064292

The association between internal control quality and audit report lag in the French setting : the moderating effect of family directors

Gontara, Hela; Khelil, Imen; Khlif, Hichem - In: Journal of family business management : JFBM 13 (2023) 2, pp. 261-271

Persistent link: https://www.econbiz.de/10014317266

The effect of audit committee attributes and gender diversity on audit quality

Boulhaga, Mounia; Elbardan, Hany; Zaatout, Mahmoud - In: Journal for international business and entrepreneurship … 15 (2023) 4, pp. 573-591

Persistent link: https://www.econbiz.de/10015057080

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

Persistent link: https://www.econbiz.de/10012176219

Consequences of Big Data and formalization on accounting and auditing standards

Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422

Persistent link: https://www.econbiz.de/10011304148