This article examines the wording of audit reports published by Tunisian Certified Public Accountants. It measures the compliance of these reports with elements listed by the International Standard on Auditing (ISA700). To reach this aim, an empirical research based on an analysis of 71 audit...

Purpose – This research attempts to explain the decentralization of investment decision. To do so, it highlights the role of the internal capital market in the allocation of decision rights and control as a factor explaining the effectiveness of investment management. The authors aim to apply...

This paper analyses the impact of French banks on the adoption of specific investment in French companies through board representation and ownership stakes. The theoretical principles suggest that the banks refuse the financing of this type of investment. Therefore, the level of banking debt has...

This article examines the wording of audit reports published by Tunisian Certified Public Accountants. It measures the compliance of these reports with elements listed by the International Standard on Auditing (ISA700). To reach this aim, an empirical research based on an analysis of 71 audit...

(VF)Dans le cadre théorique de la gouvernance d'entreprise, cette recherche tente d’expliquer le comportement réel des organisations en matière d'investissement en R&D. Pour cela, elle met en exergue le rôle des dettes financières, en tant que mécanisme réduisant les problèmes...

Purpose – The purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports. Design/methodology/approach – Measurement of the compliance of auditors' reports issued...