Evidence on the relation between audit committee financial expertise and internal audit function effectiveness

Autor: Oussii, Ahmed Atef, Boulila, Neila

Publikováno v: Journal of Economic and Administrative Sciences, 2020, Vol. 37, Issue 4, pp. 659-676.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JEAS-04-2020-0041

L’impact des interactions formelles et informelles entre la fonction d’audit interne et le comité d’audit sur la mise en œuvre des recommandations du rapport d’audit interne

Autor: Oussii, Ahmed Atef, Taktak Boulila, Neila

Publikováno v: 11ème Colloque Scientifique International en Finance et Assurance "CSIFA XI" ‘‘L’audit et la transparence financière’’
11ème Colloque Scientifique International en Finance et Assurance "CSIFA XI" ‘‘L’audit et la transparence financière’’, L'Unité de recherche « Recherche sur l’Entreprise et ses Décisions » (RED) et l’Association des Enseignants de l’Institut Supérieur de Gestion de Gabès (AEISGG), Jan 2017, Djerba, Tunisie. ⟨10.CSIFA.20.01.2017⟩
Accountability, Responsabilités et Comptabilités
Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

This paper aims to test the impact of formal and informal interactions between audit committee (AC) and internal audit function (IAF) on the implementation of internal audit report recommendations. To do so, this study relies on a questionnaire surve

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::47095c15a5bd7e16f779f4ae32a93510
https://hal.archives-ouvertes.fr/hal-01574315/document

Does bank supervision impact nonperforming loans : cross-country determinants using agregate data ?

Autor: Boudriga, Abdelkader, Boulila, Neila, Jellouli, Sana

The paper empirically analyses the cross-countries determinants of nonperforming loans and the potential impact of regulatory factors on credit risk exposure. We employ aggregate banking, financial, economic and legal environment data for a panel of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::260067b686d3933c43147098d1ebde8e
https://mpra.ub.uni-muenchen.de/18068/1/MPRA_paper_18068.pdf

What determines IPO underpricing ? Evidence from a frontier market

Autor: Boudriga, Abdelkader, Ben Slama, Sarra, Boulila, Neila

This paper empirically analyzes the short run performance of Tunisian initial public offerings (IPO). It sheds light on the determinants of IPO’s in a context of a frontier market characterized by high information asymmetry, low information efficie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::73afd7d31f91be1fc521ab7e80094547
https://mpra.ub.uni-muenchen.de/18069/1/MPRA_paper_18069.pdf