THE IMPACT OF QUALITY AUDIT ON THE MANAGEMENT OF EARNINGS

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Abstract

In a Tunisian context, the purpose of this research is to study the aspects related to the quality of external audit, relating to the opportunistic management of earnings. Indeed, we are interested in the aspect of handling the earnings as a means for the manager to achieve its objectives by publishing a result different from that which is achieved. Thus, the quality of external audit, as an essential element of the system of government of the companies, may be able to limit the process of accounting manipulation, and therefore to protect the interests of investors and creditors. Given these factors, there is a key question: To what extent can the quality of the external audit influence the opportunistic management of earnings in Tunisian businesses? In this research, our goal is to empirically test a sample of Tunisian companies listed on the stock market, the impact of audit quality on the opportunistic practice of earnings.

Keywords: Audit, Audit Committees, Earnings

How to cite this paper: Lassoued, K., & Bacha, I. (2015). The impact of quality audit on the management of earnings. Corporate Ownership & Control, 12(3-1), 146-154. https://doi.org/10.22495/cocv12i3c1p3