As of January 2005, rule CE 1606/2002 requires all traded companies of the European Union to use international accounting standards (IAS/IFRS). The motivation of this study is to further understand the choice of early adoption of the IAS/IFRS. Using a logistic model, the research identifies the determinants of early

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The purpose of this article is to examine the impact of the audit quality on that of the accounting earnings. We chose the accrual quality, the accounting conservatism and the profit relevance as a measure of the quality of the accounting earnings. The empirical study, which was carried out in this article on a sample of 20 Tunisian firms listed on the TSE (Tunisian Stock Exchange) for the period (2005)(2006)(2007)(2008)(2009), confirms the significant impact of the audit quality on that of the accounting earnings. The study results also show that the variables: size of the audit firm, sectorbased specialization of the audit firm, the co-auditing and the size of the audit committee, improve the quality of the accounting earnings.Citation: Affes H, Smii T (2016) The Impact of the Audit Quality on that of the Earnings Management: Case Study in Tunisia. J Account Mark 5: 178. doi:10.4172/2168-9601.1000178 Page 2 The reputation of the audit firm: the reputation of the audit firm is usually the most commonly used indicator empirically to assess the audit quality. However, several studies show that the long-term audit relationship may impair the auditors' independence or inversely improve the auditors' conditions of the work exercise and therefore the quality of the performed audit [22][23][24].The audit committee: the implementation of the audit committee in a company is one of the controlling mechanisms that ensure the relevance and consistency of the accounting policies adopted for the preparation of the financial statements. In this context, the presence of an audit committee within the firm is likely to improve the transparency of the information disclosure and limit the degree of the managers' involvement in the process of the earning management [25,26].The audit fees: the fees received by the auditor were considered by literature as a means to measure the quality of service provided by the auditor. Frankel et al. [27] show that high fees help reduce the audit management result. Indeed, high audit fees may also reflect an increased audit effect and therefore a better audit quality. The Conceptual Framework Sector-based specialization and the quality of accounting earningsSeveral studies show that the auditors who specialize in a well definite industry benefit from specific knowledge. They have the ability to make a good quality service, achieve cost savings on their audit and provide a better audit quality [17,20,21].Thus, Balsam, Krishnan and Yang [18] anticipate a positive and significant relationship between the sector-based specialization of the audit firms and the quality of the accounting earnings. Gul et al. [28] found that sector-based specialization of the audit firms reduces the discretionary accruals and improves the quality of the accounting figures of the firms. In this regard, Carcello and Nagy [23] expect a negative relationship between the auditors' specialization and the reporting of fraudulent financial statements. Hypothesis 1:The quality of the accounting earnings is positively ...

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