Boards of directors and disclosure of internal control deficiencies: The case of Tunisia (notice n° 577689)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01667cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121135114.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ben Abdennebi, Abir |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Boards of directors and disclosure of internal control deficiencies: The case of Tunisia |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 35 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this paper is to study the relationship between the board of directors and the disclosure of deficiencies in internal control. This empirical study, conducted using a sample of Tunisian companies that were listed on the stock market between 2006 and 2018, shows a negative relationship between the size of the board of directors and the disclosure of material deficiencies in internal control. The results also suggest that the company’s size, debt burden, performance, and engagement of one of the Big Four accounting companies are potential determinants of the quality of internal control in Tunisia. These findings are also useful for improving internal control systems in Tunisia. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal control weaknesses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tunisia |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | board of directors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Internalcontrol weaknesses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Board of directors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tunisia |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Audit committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Disclosure |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Méreaux, Jean-Paul |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Côme, Thierry |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 317-318 | 5 | 2023-01-05 | p. 37-46 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2022-5-page-37?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2022-5-page-37?lang=en&redirect-ssocas=7080</a> |
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