L’IMPACT DE LA QUALITE DE L’INFORMATION COMPTABLE ET LA SPECIALISATION DE L’AUDITEUR SUR L’EFFICACITE D’INVESTISSEMENT

Assawer Elaoud () and Anis Jarboui
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Assawer Elaoud: Université de Sfax - University of Sfax
Anis Jarboui: Université de Sfax - University of Sfax

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Abstract: This study examines the impact of the quality of accounting information and the auditor specialization on the investment efficiency. We find that the quality of accounting information has a significant effect on the investment efficiency for a company with an auditor is a specialist. The higher accounting information quality can improve investment efficiency by reducing information asymmetries. The results show that the quality of accounting information reduces the problems of over-investment and that the auditor industry specialization reduces underinvestment problems. In addition, our results show that the auditor specialization and the quality of accounting information are two mechanisms with a degree of substitution in improving the investment efficiency.

Keywords: quality of accounting information (QIC); auditor specialization; investment efficiency; information asymmetry; l’asymétrie d’information; la qualité de l'information comptable (QIC); la spécialisation de l'auditeur; l’efficacité d’investissement (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01188613
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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