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


  • Imen Fakhfakh Sakka "Faculty of Economic Sciences and Management of Sfax,Tunisia"
  • Anis Jarboui






Audit Reporting Quality, External Auditor Reputation, Ownership Structure, Directors' Board, Tunisian Companies, Corporate Governance Mechanisms Interaction.


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 2006-2013. 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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