Omri, Mohamed Ali; Nefissa, Ghaya El Mouna Ben - In: International Journal of Managerial and Financial Accounting 3 (2011) 3, pp. 219-236
The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the quality of financial information is tackled through audit process. The legislator interfered through the various laws reinforcing in this way internal control. In this paper, we...