Authors : Amina Zgarni and Hassouna Fedhila
Abstract: It is widely accepted that the financial sector has undergone countless serious and severe financial crises and scandals in recent decades. The devastating effect of these shocks which has immediately been manifested by the bankruptcy of many large banks has affected many economies around the world and has called into question the credibility of the financial reporting disclosed. The purpose of this study is to show the effective role of an audit committee of expert members in finance and/or accounting in the mitigation of earnings management in banking institutions. The results of the empirical investigation initiated with Tunisian commercial banks over a period from 2007-2017 show that the expertise of the audit committee cannot mitigate the earnings management despite the legal provisions.
Amina Zgarni and Hassouna Fedhila, 2019. The Expertise of Audit Committee and Earnings Management in Banks. International Business Management, 13: 249-255.