External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors | Journal of Economics, Finance and Administrative Science

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External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors

Calidad de la auditoría externa y la estructura propietaria: interacción e impacto sobre la gestión de los ingresos en los sectores industriales y comerciales tunecinos

Amel Kouaiba,

Corresponding author

amelkouaib@gmail.com

Corresponding author.

, Anis Jarbouib

a Department of Accounting, Faculty of Economics and Management, University of Sfax (Tunisia)

b Department of Finance, Higher Institute of Business Administration, University of Sfax (Tunisia)

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ISSN: 20771886
Original language: English

DOI:10.1016/j.jefas.2014.10.001

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2024 November	42	5	47
2024 October	35	8	43
2024 September	43	6	49
2024 August	51	12	63
2024 July	53	7	60
2024 June	31	6	37
2024 May	43	4	47
2024 April	40	10	50
2024 March	48	7	55
2024 February	91	11	102
2024 January	59	4	63
2023 December	50	8	58
2023 November	56	7	63
2023 October	84	15	99
2023 September	91	5	96
2023 August	45	3	48
2023 July	51	4	55
2023 June	44	6	50
2023 May	69	7	76
2023 April	66	15	81
2023 March	71	17	88
2023 February	50	5	55
2023 January	47	11	58
2022 December	57	15	72
2022 November	62	16	78
2022 October	58	12	70
2022 September	34	9	43
2022 August	42	20	62
2022 July	44	20	64
2022 June	67	24	91
2022 May	77	30	107
2022 April	105	11	116
2022 March	182	21	203
2022 February	180	7	187
2022 January	132	10	142
2021 December	77	18	95
2021 November	127	20	147
2021 October	59	23	82
2021 September	53	27	80
2021 August	41	17	58
2021 July	31	17	48
2021 June	30	13	43
2021 May	70	27	97
2021 April	156	29	185
2021 March	135	29	164
2021 February	67	21	88
2021 January	57	28	85
2020 December	82	22	104
2020 November	96	36	132
2020 October	68	20	88
2020 September	59	27	86
2020 August	64	19	83
2020 July	59	18	77
2020 June	57	14	71
2020 May	60	14	74
2020 April	101	19	120
2020 March	83	25	108
2020 February	124	32	156
2020 January	94	18	112
2019 December	41	16	57
2019 November	39	11	50
2019 October	45	7	52
2019 September	74	21	95
2019 August	58	10	68
2019 July	49	11	60
2019 June	71	26	97
2019 May	169	64	233
2019 April	82	50	132
2019 March	31	14	45
2019 February	34	13	47
2019 January	15	6	21
2018 December	28	10	38
2018 November	30	24	54
2018 October	28	9	37
2018 September	16	15	31
2018 August	19	26	45
2018 July	27	26	53
2018 June	35	25	60
2018 May	30	24	54
2018 April	36	14	50
2018 March	21	9	30
2018 February	17	11	28
2018 January	13	11	24
2017 December	27	11	38
2017 November	21	13	34
2017 October	18	8	26
2017 September	24	12	36
2017 August	26	19	45
2017 July	25	21	46
2017 June	42	41	83
2017 May	52	28	80
2017 April	31	23	54
2017 March	38	62	100
2017 February	28	19	47
2017 January	39	10	49
2016 December	38	8	46
2016 November	44	8	52
2016 October	45	23	68
2016 September	38	21	59
2016 August	39	10	49
2016 July	23	7	30
2016 June	28	24	52
2016 May	18	36	54
2016 April	20	15	35
2016 March	28	27	55
2016 February	25	18	43
2016 January	25	21	46
2015 December	39	30	69
2015 November	34	25	59
2015 October	28	32	60
2015 September	38	22	60
2015 August	27	12	39
2015 July	29	23	52
2015 June	29	16	45
2015 May	46	32	78
2015 April	63	39	102
2015 March	59	30	89
2015 February	64	39	103
2015 January	52	22	74
2014 December	49	19	68
2014 November	5	2	7

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