Purpose: The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to...

Purpose: The purpose of this paper is to investigate the potential influence of internal and external corporate governance mechanisms on audit risk in Tunisian companies. Design/methodology/approach: Based on a sample of Tunisian non-financial firms listed on the Tunisian Stock Exchange (TSE)...

CEO compensation increased steadily these last years, the increase is mainly related to the fraction of compensation derived from stock-options. Moreover, earnings management increased and coincided with the major accounting scandals. We document that there was a significant decline in the ratio...

This study examines the efects of the political connections of chief executive ofc‑ ers (CEOs) or directors on technical, allocative, and cost bank efciencies examining a panel of 144 banks operating in 12 Middle Eastern and North African (MENA) countries observed over the 2008-2021 period....

Executive compensation is regarded as an internal mechanism to reduce agency problems. A number of researches proved evidence that the use of performance-based pay schemes induces the CEO to manipulate earnings. Using a sample of 253 firms of "fortune 1000" (1994-2005), we examine the effect of...