Impact of Some Control Mechanisms on Financial Reporting Quality

Authors

  • Sirine Chekili Assistant at Graduate School of E-Commerce, Tunis Address: 8090 Rue Ahmed Tlili Kélibia
  • Nadia Abaoub Ouertani Professor at university of sfax Address: Jardin d’El Menzeh

Keywords:

board of directors, quality of financial reporting, audit

Abstract

The aim of this paper is to study the impact of some board characteristics on the quality of financial information disclosed by a sample of 20 anonymous Tunisian listed companies. To this effect we will relate financial reporting quality in terms of Board size, presence of outside managers within the board with the separation of the roles of CEO and Chairman of the Board and two other variables, namely ownership concentration and audit quality. We concluded that, except for board size, duality of roles and audit quality affect financial reporting quality.

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Published

2014-12-16

How to Cite

Sirine Chekili, & Nadia Abaoub Ouertani. (2014). Impact of Some Control Mechanisms on Financial Reporting Quality. International Journal of Empirical Finance, 3(3), 166–174. Retrieved from https://rassorg.com/IJEF/article/view/59

Issue

International Journal of Empirical Finance (IJEF) - Volume 3, Issue 3

Section

Articles