What is it about?
The purpose of this paper is to investigate whether there is any relationship between the effectiveness of an audit committee and the financial reporting timeliness of Tunisian listed companies as proxied by external audit delay.
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Why is it important?
This study is one of few which have examined the impact of audit committee effectiveness on audit delays in an emerging market country. Findings lend credence to the belief that audit committee members' financial expertise enhances the quality of financial reporting by firms in a North African market.
Perspectives
Findings have managerial implications. Companies can re-look into how to further improve audit committee composition in order to enhance the timeliness of financial reporting.
Ahmed Atef Oussii
Universite de Sfax
Read the Original
This page is a summary of: Audit committee effectiveness and financial reporting timeliness, African Journal of Economic and Management Studies, March 2018, Emerald,
DOI: 10.1108/ajems-11-2016-0163.
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