alexa The Impact of the Audit Quality on that of the Earnings Management: Case Study in Tunisia | Abstract
ISSN: 2168-9601

Journal of Accounting & Marketing
Open Access

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Research Article Open Access

Abstract

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.

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Author(s): Affes H and Smii T

Keywords

Profit relevance, Accounting conservatism, Earning management, Audit quality, Accounting Information, Marketing Analysis, Financial and Nonfinancial Information, Computable General Equilibrium Model, Financial Reporting Standard, E-Retailing Market, Electronic Commerce, Capital Markets, Corporate Governance Structure, Management Accounting, Nasdaq, Intellectual Capital Disclosures, Finance and accounting, Marketing management, Assessment Scales, Stock Return Predictability, Chief Marketing Officer, Marketing-Accounting-Finance Interface, Income Smoothing, Business Strategy

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