Purpose: The purpose of this paper is to investigate whether chief audit executive (CAE) gender has a significant impact on the internal audit function (IAF) effectiveness as proxied by the extent to which the internal audit function uses quality assurance techniques....

Purpose: The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to...

Purpose: The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach: The investigation was conducted via a qualitative methodology through the content analysis of interviews conducted with...

Purpose: De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the...

Purpose This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels of development of these skills and analyzes them through a comparative study between three Tunisian business...