The purpose of this paper is twofold. First, to understand Competitive Intelligence (CI) and report the process that is commonly used to create and maintain a CI program in organizations. And second, to provide key success factors in developing a functional intelligence program for an organization. The paper presents a review of the literature on CI process to collect and analyze competitive information within organizations in order to identify key success factors in developing a functional intelligence program for an organization. Five success factors can be defined as an item related to CI process: management support and understanding, focus and CI effort, location of CI function, CI personal, and product. The paper provides executive decision makers and strategic managers a better understanding of what CI process and appropriate to the decisions they must to develop a functional intelligence program for an organization.

The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.

Manuscript Type: EmpiricalResearch Question/Issue: This study seeks to investigate the impact of auditee business risk, audit risk, and auditor business risk evaluation on auditor-auditee negotiation outcomes. A model is developed and tested that characterizes the auditor-auditee negotiation outcome as a process of risk evaluation and risk adaptation. Research Findings/Insights: An experiment was conducted using 200 Tunisian auditors as participants. The results show that the partners considered the relationship between audit risk and auditee business risk. Also, our results indicate that auditee business risk has a significant effect on auditor-auditee negotiation outcomes. So, auditors will be less likely to accept an auditee's aggressive reporting practice when the auditee's business risks are high. On the other hand, results show that audit risk evaluation don't affect auditor-auditee negotiation outcome. Finally, auditor business risk has a nonsignificant effect on auditor-auditee negotiation outcome. Theoretical/Academic Implications: This study provides evidence that despite the expectation of conservatism required by generally accepted auditing principles (GAAP), certain environmental factors may cause auditors to acquiesce to auditee preferences and allow more aggressive reporting. From stakeholders' (e.g., investors, regulators) perspective, this is not necessarily an optimal criterion for decisions that impact the financial statements. The expectations of stakeholders are that auditors will select the most informative alternative. Practitioner/Policy Implications: The implication for practice is that accounting firms may need to strengthen their internal oversight mechanisms (e.g., peer reviews, concurring partner reviews) to ensure that auditors' decisions are aligned with the firm's, as well as stakeholders', expectations of audit quality. So, auditors must pay more attention to financial statements when business risk is high.

The main objective of this article consists in determining the impact of the management power and the manager’s personal characteristics on the performance of the highly-rated enterprises. This paper examines two approaches. The first one specifies the leader’s power by referring to the management characteristics as a group of personal sociological and professional aspects. The second one is concerned with the effect of these characteristics on the companies’ performance. In order to test the validity of the theoretical hypotheses, the empirical study is based on a sample of 32 Tunisian highly-rated enterprises during the period 2000-2005. The results have shown that the leader’s power, made up of indicating variables, plays an important role on the stock exchange and accounting performance. This fact leads us to conclude that all management characteristics contribute to the reinforcement of this power and to its effects on the enterprises’ performance

The aim of this paper is to examine the effect of the type of audit opinions on the earnings management measured by the discretionary accruals in the Tunisian capital market context. In particular, we investigate whether abnormal accruals are influenced by modified audit opinions. We find that the probability to manage earnings management to the decrease is related to the issuance modified audit opinion and the presence of No-Big Four auditors.