It is found that an oil price shock in interaction with a firm’s stock price volatility has a ‎negative effect on investment by that firm, both in the short and long-term. In the presence of ‎this interaction term, linear variables in oil price shocks are not statistically significant....

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...