The Impact of the Audit Quality on that of the Earnings Management: Case Study in TunisiaAffes H* and Smii T
Department of Economics and Management Sciences, University of Sfax, Tunisia
- *Corresponding Author:
- Affes H
Associate Professor, Department of economics and management Sciences
University of Sfax, Tunisia
Tel: +216 74 242 951
E-mail: [email protected]
Received Date: May 05, 2016; Accepted Date: May 25, 2016; Published Date: June 01, 2016
Citation: Affes H, Smii T (2016) The Impact of the Audit Quality on that of the Earnings Management: Case Study in Tunisia. J Account Mark 5:178. doi: 10.4172/2168-9601.1000178
Copyright: © 2016 Affes H, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
The purpose of this article is to examine the impact of the audit quality on that of the accounting earnings. We chose the accrual quality, the accounting conservatism and the profit relevance as a measure of the quality of the accounting earnings. The empirical study, which was carried out in this article on a sample of 20 Tunisian firms listed on the TSE (Tunisian Stock Exchange) for the period (2005-2009), confirms the significant impact of the audit quality on that of the accounting earnings. The study results also show that the variables: size of the audit firm, sectorbased specialization of the audit firm, the co-auditing and the size of the audit committee, improve the quality of the accounting earnings.