Impact of Some Control Mechanisms on Financial Reporting Quality

Sirine Chekili and Nadia Abaoub Ouertani

International Journal of Empirical Finance, 2014, vol. 3, issue 3, 166-174

Abstract: The aim of this paper is to study the impact of some board characteristics on the quality of financial information disclosed by a sample of 20 anonymous Tunisian listed companies. To this effect we will relate financial reporting quality in terms of Board size, presence of outside managers within the board with the separation of the roles of CEO and Chairman of the Board and two other variables, namely ownership concentration and audit quality. We concluded that, except for board size, duality of roles and audit quality affect financial reporting quality.

Keywords: board of directors; quality of financial reporting; audit (search for similar items in EconPapers)
Date: 2014
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