volume 34, issue 6, P673-695 2019
DOI: 10.1108/maj-11-2017-1708
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Ahmed Atef Oussii, Mohamed Faker Klibi, Insaf Ouertani

Abstract: Purpose The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach The investigation was conducted via a qualitative methodology through the content analysis of interviews conducted with 33 attendees of audit committee meetings of Tunisian listed companies. Findings The findings reveal that audit committees do not have the means to achieve the objectives that they have been given by the legal texts, w…

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