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Article . 2024
License: CC BY
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Article . 2024
License: CC BY
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Audit Committee Effectiveness and Financial Information Quality: Evidence from Tunisia

Authors: Sameh ALOUI1*, Amel BELANES2;

Audit Committee Effectiveness and Financial Information Quality: Evidence from Tunisia

Abstract

This work investigates the impact of audit committee effectiveness on financial information quality (FIQ) among Tunisian listed companies. The sample consisted of 78 firms from financial and non-financial companies for the year 2015. The effectiveness of audit committee measured through its missions and characteristics. Whereas (FIQ) has been assessed using restatement of financial statement and earning management. In the present study employing Partial Component Analysis and regression models. The results illustrate that audit committee effectiveness is based particularly on risks control and information communication monitoring. While the relationship between audit committee effectiveness and discretionary accruals are significantly negative within non-financial firms. We signaled its inefficacity on detecting fraud and errors on either financial or non-financial firms. Tunisian companies are invited to more reinforce their audit committee’s effectiveness by ameliorating independence, competences, vigilance of its members, the culture of control, and the external and internal control missions.

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    popularity
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    influence
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green