Kouaib, Amel; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …