首页|Research on the Relationship between Audit Risk Assessment and Risk Governance: Evidence from Tunisia
Research on the Relationship between Audit Risk Assessment and Risk Governance: Evidence from Tunisia
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NSTL
Taylor & Francis
The study examines the relationship between corporate governance mechanisms and audit risk in firms listed on the Tunisian Stock Exchange (TSE). The study covers the period 2006-2013. Panel regression analysis was used to estimate the relationship between corporate governance variables and audit risk. The results show that board size, board independence and institutional ownership were negatively related to audit risk. It is also discovered that audit risk index level increases as poor corporate governance. These findings may have important implications for analysts, investors, regulators and academics. First, the identifying factors that may influence the audit risk can help guide the reforms to improve the functioning of the financial market. Second, the study provides ample evidence of risk governance problems in the Tunisian market, highlighting the necessity of new corporate governance requirements. This study is unique in providing Tunisian evidence on the effect of corporate governance on audit risk. This paper is also relevant as it develops an index of audit risk and risk corporate governance.
Audit riskcorporate governanceTunisian firms
Imen Fakhfakh、Anis Jarboui
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Department of Accounting, Sfax University, Sfax, Tunisia
NETL
NSTL
Taylor & Francis
