Access the full text.
Sign up today, get DeepDyve free for 14 days.
Contemporary Accounting Research, 19
Journal of Accountancy, 155
Academy of Management Journal, 56
Managerial Auditing Journal, 25
Corporate Governance: The International Journal of Business in Society, 18
Quarterly Journal of Economics, 118
Auditing: A Journal of Practice and Theory, 22
Auditing A Journal of Practice and Theory, 22
Auditing: A Journal of Practice and Theory
Journal of Applied Management Accounting Research, 7
Auditing: A Journal of Practice and Theory, 31
Modern Applied Science, 10
Review of Quantitative Finance and Accounting, 28
Corporate Governance: An International Review, 17
Audit Journal Practice Theory, 30
Journal of Applied Accounting Research, 19
K. Hussainey, M. Wang (2010)
The impact of corporate governance on future-oriented disclosures: a large-scale UK study
International Research Journal of Finance and Economics, 68
Managerial Auditing Journal, 21
Management Science Letters, 9
Australian Journal of Management, 42
Accounting, Organizations and Society, 29
Journal of Finance, 52
Managerial Auditing Journal, 22
Journal of Accounting and Economics, 37
Accounting, Organizations and Society, 23
Journal of Financial Economics, 3
European Journal of Accounting, Auditing and Finance Research, 5
Aging Mental Health, 19
Journal of International Accounting, Auditing and Taxation, 15
International Journal of Business and Management, 10
Journal Law Economy, 26
African Journal of Economic and Management Studies, 9
Auditing Research, 3
Auditing Journal Practice Theory, 19
Journal of Accounting and Public Policy, 12
Journal of Financial Reporting and Accounting, 18
International Journal of Business and Social Science, 9
International Journal of Sciences: Basic and Applied Research, 27
Theoretical Economics Letters, 09
Journal of Accounting Literature, 21
Corporate Ownership and Control, 11
International Journal of Advanced and Applied Sciences, 5
Journal of Management and Governance, 12
International Journal of Auditing, 19
Corporate Governance: An International Review, 15
The Accounting Review, 89
Accounting Review, 79
Journal of Accounting and Economics, 3
Journal of Finance, 48
Asian Academy of Management Journal of Accounting and Finance, 6
Journal of Accounting, Auditing and Finance, 16
Journal Accounting Economy, 50
Organization Science, 19
European Accounting Review, 21
Malaysian Accounting Review, 7
Journal of Accounting and Public Policy, 18
Humanomics, 33
International Review of Finance, 3
Academy of Management Review, 28
African Journal of Business and Management, 10
The purpose of this paper is to investigate the potential influence of internal and external corporate governance mechanisms on audit risk in Tunisian companies.Design/methodology/approachBased on a sample of Tunisian non-financial firms listed on the Tunisian Stock Exchange (TSE) over the periods 2005 to 2010 (pre- 2011 revolution) and 2011 to 2017 (post −2011 revolution), consisting of 371 observations for the whole period, the authors apply the generalized least square (GLS) to test the research hypotheses and model.FindingsThe results are consistent with the agency theory suggesting that efficient corporate governance is able to control and reduce a company’s agency problem. Evidence reveals that the effectiveness of the director’s board/ownership structure and audit quality have the most influence on audit risk before than after the 2011 revolution, although governance mechanisms should play a more active role in encouraging companies to be more transparent in the post-revolution period. Moreover these findings are confirmed when identifying a composite measure of corporate governance.Practical implicationsSignificant implications are provided for analysts, investors, regulators and academics. First, findings can help Tunisian regulators determine corporate governance disclosure requirements. Second, this research will make investors and stakeholders aware of the fact that minimizing auditor risk will be effective in reducing agency problems in emerging markets like Tunisia. Then, this work can help researchers better understand and realize the corporate governance role in the quality of audit process and financial statements and encourage them to deeply and broadly investigate this issue on other emerging markets.Originality/valueThis study stands for an extension of the existing research on corporate governance and audit risk. It fills a research gap in the local context. In fact, the considered data are those of the pre- and post-revolution Tunisian market, mainly in periods of instability. Although emerging markets make up the vast majority of economic activity around the world, they have received limited attention in academic research.
Journal of Accounting in Emerging Economies – Emerald Publishing
Published: May 9, 2022
Keywords: Director's board; Audit quality; Ownership structure; Audit risk; Corporate governance index
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.