Articlehybrid2012

Audit Quality and Earnings Management in the Tunisian Context

Inaam Zgarni · Hlioui Khmoussi · Fatma Zehri

71 citations0/0 files storedInternational Journal of Accounting and Financial Reporting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

In this study, we test the effect of the implementation of the financial security law (n° 2005-96) and the audit quality (Big 4 auditors, auditor industry specialization and audit tenure) on constraining the extent of real and accruals based earnings management in the Tunisian context. Using 319 firm-year observations during the period 2000-2010, our results suggest that auditor industry specialization and Big 4 auditors associated with lower levels of accruals earnings management. We also find that the Big 4 auditors enhance the extent of real earnings management (REM). Further, we document that longer auditor tenure is not associated with greater real and accruals earnings management. Finally, our findings suggest that the adoption of the financial securities law of 2005 is not effective on reducing earnings management in the Tunisian context.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 71 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1981Auditor size and audit quality 2003Earnings Management through Real Activities Manipulation 2012Detecting Earnings Management 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure

Cited by

2014External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors 2017The effect of multiple directorships on real and accrual-based earnings management 2018Board independence, earnings management and the moderating effect of family ownership in Jordan 2020The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia 2020The Effect of Audit Quality on Firm Value: A Case in Indonesian Manufacturing Firm

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.