volume 31, issue 4/5, P403-433 2016
DOI: 10.1108/maj-06-2015-1205
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Imen Khelil, Khaled Hussainey, Hedi Noubbigh

Abstract: We aim to offer empirical evidence about the effect of the interaction between the audit committee and internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Methodology: We follow a mixed approach. In a first stage, we sent questionnaires to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of our analysis, we performed, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies. Fi…

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