Boards of directors and disclosure of internal control deficiencies: The case of Tunisia
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TexteLangue : français Détails de publication : 2023.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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