Výsledky vyhledávání

Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect

Autor: Imen Khelil

Publikováno v: Managerial Auditing Journal. 38:419-446

Purpose This paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and whether there is a substitution effect or complementary role of these psych

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d16a44887a73170b6106d9511175d475
https://doi.org/10.1108/maj-01-2022-3429

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Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards

Autor: Ines Amara, Imen Khelil, Anis El Ammari, Hichem Khlif

Publikováno v: Pacific Accounting Review. 35:249-264

Purpose This paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS) moderates this association. Design/methodology/approach The sample includes 348

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2b07c62a1d76f9efa81d6d34229ad177
https://doi.org/10.1108/par-02-2022-0029

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Ethical Behavior of Firms and Foreign Direct Investments in African Settings: The Moderating Effect of Judicial Independence

Autor: Imen Khelil, Achraf Guidara, Hichem Khlif

Publikováno v: Journal of African Business. :1-16

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::91c9d1bfc9119c179b8ea53140af16fa
https://doi.org/10.1080/15228916.2022.2126591

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The effect of the strength of auditing and reporting standards on infrastructure quality in Africa: do ethical behaviour of firms and judicial independence matter?

Autor: Imen Khelil, Achraf Guidara, Hichem Khlif

Publikováno v: Journal of Financial Management of Property and Construction. 28:145-160

Purpose This paper aims to investigate the impact of the strength of auditing and reporting standards (SARS, hereafter) on the quality of infrastructure in African countries and tests whether the ethical behaviour of firms and judicial independence a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f5a6f1754e60e44a09f6a25657e20b0e
https://doi.org/10.1108/jfmpc-02-2021-0017

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Tax avoidance in family firms: a literature review

Autor: Imen Khelil, Hichem Khlif

Publikováno v: Journal of Financial Crime. 30:1021-1035

Purpose This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance. Design/methodology/approach Empirical papers are collected based on electronic searches in several editorial sources (e.g.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::071a479524b0e7f36158d0e7435ca7c1
https://doi.org/10.1108/jfc-03-2022-0064

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The association between internal control quality and audit report lag in the French setting: the moderating effect of family directors

Autor: Hela Gontara, Imen Khelil, Hichem Khlif

Publikováno v: Journal of Family Business Management. 13:261-271

PurposeThe purpose of the paper is to examine the association between internal control quality (ICQ) and audit report lag (ARL) and to test whether family directors affect the relationship.Design/methodology/approachICQ is measured by using the frame

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7705dc3313d8de40b256350715206931
https://doi.org/10.1108/jfbm-11-2021-0139

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Internal Auditors' Moral Courage: A Cognitive Mapping Method

Autor: Imen Khelil, Khaled Hussainey

Publikováno v: Advances in Accounting Behavioral Research ISBN: 9781804557990

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::11d9fabb534e0da313b7ebcbe9f28015
https://doi.org/10.1108/s1475-148820230000026013

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The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Autor: Imen Khelil

Publikováno v: Imen Khelil

PurposeThis paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.Design/methodology/approachData ar

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6226407127212a779df8ed49ea36795f
https://doi.org/10.1108/agjsr-07-2022-0121

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Political connections and cost of debt: a meta-analysis

Autor: Imen Khelil

Publikováno v: Journal of Financial Reporting and Accounting.

Purpose This paper aims to conduct a meta-analysis regarding the association between political connections and the cost of debt and tests for the moderating effect of the level of creditor protection on this relationship. Design/methodology/approach

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5a62aaa93c23b13b119e7d886e762762
https://doi.org/10.1108/jfra-11-2022-0413

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National culture and audit report lag: cross-country investigation

Autor: Fadoua Toumi, Hichem Khlif, Imen Khelil

Publikováno v: Journal of Economic and Administrative Sciences.

PurposeThis study aims to investigate the effect of national culture (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on audit report lag.Design/methodology/approachThe authors use two econometric approach

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8e1832413d0bddba145301d47dcb8c00
https://doi.org/10.1108/jeas-03-2022-0066

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