This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a...

We investigate whether accounting information system quality has an impact on the level and efficiency of firms' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the...

The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It provides some empirical evidences from an...

The paper aims to analyze the quality of financial information, by assessing the timeliness of earnings, using information specific to non-financial companies listed on the regulated section of Bucharest Stock Exchange. The study also seeks to assess the symmetry of actions for the timely...

The main purpose of this paper is to analyse the relationship between auditor auditee negotiation outcome and the existence and characteristics of the audit committee in Tunisian context. The multivariate tests were led on a sample of 142 Tunisian firms for the period 2006-2007. The results of...

This paper examines the sensitivity of the governance mechanisms to the financial information quality in an emerging context which is the Tunisian market. It focuses mainly on the characteristics of the board of directors and the ownership structure in order to determine the principal governance...