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文章基本信息

  • 标题:External auditor's characteristics, corporate governance and audit reporting quality
  • 本地全文:下载
  • 作者:Imen Fakhfakh Sakka ; Anis Jarboui
  • 期刊名称:International Journal of Accounting and Economics Studies
  • 电子版ISSN:2309-4508
  • 出版年度:2015
  • 卷号:3
  • 期号:2
  • 页码:109-116
  • DOI:10.14419/ijaes.v3i2.4845
  • 出版社:Journal of Advanced Computer Science & Technology
  • 摘要:The present study is aimed at investigating the combined effect of internal governance mechanisms along with the external auditor reputation on audit reporting quality. This paper is based on a study simple consisting of 28 Tunisian companies listed on the Tunisian Stock Exchange (TSE) over the period 2006-2013. In this respect, and for further consolidating evidence to be provided an empirical study applying multivariate regression panel data, has been undertaken. The results reached have revealed well that timely disclosure is on average some 155 days to be released highly exceeding regulatory ceiling limit, and only 21, 43% of companies have received "modified" audit opinion. Thus, our results have shown the persistence of substitution effects between control effectiveness as implemented by the directors' Board or by the ownership structure in a quest for a brighter external audit reputation, for the sake of ensuring prompt and reliable information.
  • 关键词:Audit Reporting Quality;External Auditor Reputation;Ownership Structure;Directors' Board;Tunisian Companies;Corporate Governance Mechanisms Interaction.
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