Mécanismes de gouvernance et qualité de l’audit externe: Le cas français

Ayadi, Wafa Masmoudi

doi:10.1016/j.rgo.2013.12.012

Cited by 7 publications

(1 citation statement)

References 28 publications

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“…In case ownership appears to be widely dispersed, shareholders' direct control becomes rather costly, leading to a greater confidence being devoted to the audit profession as a managerial behavior control means (Ayadi, 2013). Inversely, however, when the property proves to be concentrated, a greater pressure is being placed on external auditors to achieve elaborating the report within a very short time lapse, for obtaining timely information.…”

Section: Ownership Concentrationmentioning

confidence: 99%

External auditor's characteristics, corporate governance and audit reporting quality

Sakka

Jarboui²

2015

IJAES

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The present study is aimed at investigating the combined effect of internal governance mechanisms along with the external auditor reputation on audit reporting quality. This paper is based on a study simple consisting of 28 Tunisian companies listed on the Tunisian Stock Exchange (TSE) over the period [2006][2007][2008][2009][2010][2011][2012][2013]. In this respect, and for further consolidating evidence to be provided an empirical study applying multivariate regression panel data, has been undertaken. The results reached have revealed well that timely disclosure is on average some 155 days to be released highly exceeding regulatory ceiling limit, and only 21, 43% of companies have received "modified" audit opinion. Thus, our results have shown the persistence of substitution effects between control effectiveness as implemented by the directors' Board or by the ownership structure in a quest for a brighter external audit reputation, for the sake of ensuring prompt and reliable information.

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Section: Ownership Concentrationmentioning

confidence: 99%

External auditor's characteristics, corporate governance and audit reporting quality

Sakka

Jarboui²

2015

IJAES

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Integrated reporting, audit quality: presence of environmental auditing in an international context

Hichri¹

2023

EBR

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Purpose This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality. Design/methodology/approach Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses. Findings The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality. Practical implications The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service. Originality/value The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.

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The impact of internal governance mechanisms on financial and stock market performance of listed companies: Evidence from an emerging market

Berbou¹,

Sadqi²

2020

JGR

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The aim of this paper is to empirically test the impact of internal governance mechanisms on the financial and stock market performance of Moroccan listed companies. Board of directors’ characteristics such as independence and transparency, concentration, and presence of employees in the ownership structure, as well as some cognitive aspects of governance, represent the basis for discussion. Secondary data of a sample of 44 listed companies in the Casablanca Stock Exchange was analyzed using multiple linear regression. The results of this empirical study revealed that the financial and stock market performance of the companies that are captured by the return on equity (ROE) and the market to book ratio (M to B) significantly correlate with the adoption of the hybrid corporate governance approach. The relevance of this study is to enrich researches that deal with corporate governance and its impact on business performance in the context of Moroccan listed companies.

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Mécanismes de gouvernance et qualité de l’audit externe: Le cas français

Cited by 7 publications

References 28 publications

External auditor's characteristics, corporate governance and audit reporting quality

External auditor's characteristics, corporate governance and audit reporting quality

Integrated reporting, audit quality: presence of environmental auditing in an international context

The impact of internal governance mechanisms on financial and stock market performance of listed companies: Evidence from an emerging market

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