The Impact of the Audit Quality on that of The Accounting Profits: The Case of Companies Listed on the TSE

Abstract

The purpose of this article is to examine the impact of the audit quality on that of the accounting profits. We chose the accrual quality, the accounting conservatism and the profit relevance as a measure of the quality of the accounting profits. The empirical study, which was carried out in this article on a sample of Tunisian firms listed on the TSE for the period (2005)(2006)(2007)(2008)(2009), confirms the significant impact of the audit quality on that of the accounting profits. The study results also show that the variables: size of the audit firm, sector-based specialization of the audit firm, the co-commissioner and the size of the audit committee, improve the quality of the accounting profits.

The Association between Auditor Type and the Extent of Forward-Looking Disclosures

“…Besides, Big4 audit firms have greater financial resources and technology, and more experienced and skilled auditors who are cable of detecting material misstatement in client annual reports compared with Non-Big4 audit firms (Sakka and Jarboui, 2015; Smii, 2016;Akhalumeh et al, 2017), which will enhance corporation disclosure credibility and financial disclosure quality through encouraging clients to provide more comprehensive disclosure (Philip, 2008). Most of the prior studies that examined external audit process quality have focused on the associations between external audit quality and financial reporting quality.…”

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

“…Lennox et al, 2014;Ettredge et al, 2014;Noor et al, 2015;Ching et al, 2015) ‫ج (Johnstone et al, 2014;Kwon et al, 2014;Ball et al, 2015;Omid, 2015) (Saladrigues and Grano, 2014;Wudu, 2014;Tyokoso and Tsegba, 2015;Birjandi et al,2015;Caskey and Laux, 2015) . (Yasar, 2013;Okoli et al, 2013;Okolie and Izedonmi, 2014;Tyokoso and Tsegba, 2015;Omid, 2015 Tyokoso and Tsegba, 2015;Pashaki and Kheradyar, 2015;Omid, 2015;Smii, 2016Nawaiseh et al, 2016) ‫ويتفق‬ ‫إليو‬ ‫توصل‬ ‫ما‬ ‫مع‬ (Bills et al, 2015) .…”

“…‫من‬ ‫وذلك‬ ‫الغش،‬ ‫ووجود‬ ‫الخارجية‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫بين‬ ‫سمبية‬ ‫عالقة‬ ‫وجود‬ ‫إلى‬ ‫يد‬ ‫المز‬ ‫أداء‬ ‫و‬ ‫عنو،‬ ‫ير‬ ‫التقر‬ ‫و‬ ‫لمكشف،‬ ‫الكافية‬ ‫اجعة‬ ‫المر‬ ‫اءات‬ ‫إجر‬ ‫أداء‬ ‫و‬ ‫تخطيط‬ ‫خالل؛‬ ‫م‬ ‫إلضفاء‬ ‫يؤدي‬ ‫ما‬ ‫وىو‬ ‫تكابو،‬ ‫ار‬ ‫احتماالت‬ ‫كافة‬ ‫تتبع‬ ‫لضمان‬ ‫اإلضافية‬ ‫اءات‬ ‫اإلجر‬ ‫ن‬ ‫أصحاب‬ ‫اعتماد‬ ‫إمكانية‬ ‫وضمان‬ ‫اجعتيا‬ ‫ر‬ ُ ‫م‬ ‫تمت‬ ‫التي‬ ‫المالية‬ ‫ائم‬ ‫القو‬ ‫عمى‬ ‫الثقة‬ ‫سمب‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫تباط‬ ‫ار‬ ‫وجود‬ ‫اءات‬ ‫إجر‬ ‫وفاعمية‬ ‫كفاءة‬ ‫يادة‬ ‫ز‬ ‫خالل‬ ‫من‬ ‫الغش،‬ ‫عمى‬ ‫الرقابة‬ ‫ىيكل‬ ‫عمى،‬ ‫الحفاظ‬ ‫و‬ ‫وتشغيل،‬ ‫تصميم‬ ‫عن‬ ‫مسئوليتيا‬ ‫بشأن‬ ‫ة‬ ‫اإلدار‬ ‫من‬ ‫مكتوبة‬ ‫ات‬ ‫ار‬ ‫إقر‬Deng et al, 2014;Johnstone et al, 2014;Bills et al, 2015;Cahan and Sun, 2015; Ahsan and Shahneaz, 2015;Ball et al, 2015;Smii, 2016;Nawaiseh et al, 2016) ‫اقبى‬ ‫مر‬ ‫عمى‬ ‫لمضغط‬ ‫العمالء‬ ‫وممارسة‬ ، ‫اجعة.‬ ‫المر‬ ‫مكتب‬ ‫وحجم‬ ‫اجعة،‬ ‫المر‬ ‫عممية‬ ‫لتخفيض‬ ‫الحسابات‬…”

تقییم تأثیر المراجعة المشترکة على التحفظ المحاسبی فى ضوء التخصص الصناعی للمراجع : دراسة تطبیقیة

“…The findings of the study indicated that there are: (1) a positive impact of joint audit on accounting conservatism and audit quality, (2) a positive impact of auditor industry specialization on accounting conservatism, (3) a positive impact of joint audit and auditor industry specialization on accounting conservatism, (4) a positive impact of the audit quality and auditor industry specialization on accounting conservatism, (5) the existence of a discrimination between the companies according to the accounting conservatism and according to the combination of two variables from the following variables joint audit, auditor industry specialization and audit office size, (6) a significant impact of the joint audit on accounting conservatism in light of the audit quality (measured by the auditor industry specialization and audit office size) as an intermediate variable in the conducted companies. ‫الجر‬ Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Reyad, 2012;Soliman, 2014;Vega, 2014;Jahanshad & Shafie, 2015;Pashaki & Kheradyar, 2015;Samii, 2016;Mukhlasin & Jaya, 2018;Mohammed et al, (Carcello & Nagy, 2004;Andayani & Warsono, 2013;Vajriyanti, et al, (Lesage, et al, 2012;Mandour et al, 2016; . Baldauf & Stecekel, 2012;Lobo, et al, 2013;Zerni, et al, 2012, Ittonen, 8 Tronnes, 2015Alfaraih, 2016;Al-Hadi, 2017 Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Jenkins et al, 2007;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;Hamdan et al, 2012;Soliman, 2014;Jahanshad & Shafie, 2015;…”

“…‫الجر‬ Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Reyad, 2012;Soliman, 2014;Vega, 2014;Jahanshad & Shafie, 2015;Pashaki & Kheradyar, 2015;Samii, 2016;Mukhlasin & Jaya, 2018;Mohammed et al, (Carcello & Nagy, 2004;Andayani & Warsono, 2013;Vajriyanti, et al, (Lesage, et al, 2012;Mandour et al, 2016; . Baldauf & Stecekel, 2012;Lobo, et al, 2013;Zerni, et al, 2012, Ittonen, 8 Tronnes, 2015Alfaraih, 2016;Al-Hadi, 2017 Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Jenkins et al, 2007;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;Hamdan et al, 2012;Soliman, 2014;Jahanshad & Shafie, 2015;Samii, 2016;Mohammed et al, (Feng, et al, 2009 ( ‫بمغ‬ ‫حضث‬ 0,62 ( Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;…”