Oussii, Ahmed Atef; Boulila Taktak, Neila - In: African Journal of Economic and Management Studies 9 (2018) 1, pp. 34-55
Purpose: The purpose of this paper is to investigate whether there is any relationship between the effectiveness of an audit committee and the financial reporting timeliness of Tunisian listed companies as proxied by external audit delay (AD). Analysis focuses on five audit committee...