Research on the Relationship between Audit Risk Assessment and Risk Governance: Evidence from Tunisia

IF 2.1 Q3 BUSINESS

Journal of African Business Pub Date : 2022-03-19 DOI:10.1080/15228916.2022.2031726

Imen Fakhfakh, Anis Jarboui

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引用次数: 1

Abstract

ABSTRACT The study examines the relationship between corporate governance mechanisms and audit risk in firms listed on the Tunisian Stock Exchange (TSE). The study covers the period 2006–2013. Panel regression analysis was used to estimate the relationship between corporate governance variables and audit risk. The results show that board size, board independence and institutional ownership were negatively related to audit risk. It is also discovered that audit risk index level increases as poor corporate governance. These findings may have important implications for analysts, investors, regulators and academics. First, the identifying factors that may influence the audit risk can help guide the reforms to improve the functioning of the financial market. Second, the study provides ample evidence of risk governance problems in the Tunisian market, highlighting the necessity of new corporate governance requirements. This study is unique in providing Tunisian evidence on the effect of corporate governance on audit risk. This paper is also relevant as it develops an index of audit risk and risk corporate governance.

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审计风险评估与风险治理关系研究:来自突尼斯的证据

摘要本研究考察了突尼斯证券交易所上市公司的公司治理机制与审计风险之间的关系。该研究涵盖2006-2013年。采用面板回归分析法估计了公司治理变量与审计风险之间的关系。结果表明，董事会规模、董事会独立性和机构所有权与审计风险呈负相关。研究还发现，审计风险指数水平随着公司治理不善而增加。这些发现可能对分析师、投资者、监管机构和学术界产生重要影响。首先，识别可能影响审计风险的因素有助于指导改革，以改善金融市场的运作。其次，该研究为突尼斯市场的风险治理问题提供了充足的证据，强调了新的公司治理要求的必要性。这项研究在提供突尼斯关于公司治理对审计风险影响的证据方面是独一无二的。本文也具有相关性，因为它开发了一个审计风险和公司治理风险指数。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of African Business BUSINESS-

CiteScore

4.60

自引率

10.50%

发文量

期刊介绍： Journal of African Business is the official journal of the Academy of African Business and Development, the largest network of professionals committed to advancement of business development in African nations. JAB strives to comprehensively cover all business disciplines by publishing high quality analytical, conceptual, and empirical articles that demonstrate a substantial contribution to the broad domain of African business. Regardless of the research context, tradition, approach, or philosophy, manuscripts submitted to JAB must demonstrate that the topics investigated are important to the understanding of business practices and the advancement of business knowledge in or with Africa. Particularly, JAB welcomes qualitative and quantitative research papers. JAB is not, however, limited to African-based empirical studies. It searches for various contributions, including those based on countries outside Africa that address issues relevant to African business. Targeted toward academics, policymakers, consultants, and executives, JAB features the latest theoretical developments and cutting-edge research that challenge established beliefs and paradigms and offer alternative ways to cope with the endless change in the business world. Covered areas: Accounting; Agribusiness Management and Policy; Business Law; Economics and Development Policy; Entrepreneurship and Family Business; Finance; Global Business; Human Resource Management; Information and Communications Technology (ICT); Labor Relations; Marketing; Management Information Systems (MIS); Non-Profit Management; Operations and Supply Chain Management; Organizational Behavior and Theory; Organizational Development; Service Management; Small Business Management; Social Responsibility and Ethics; Strategic Management Policy; Technology and Innovation Management; Tourism and Hospitality Management; Transportation and Logistics

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