Abstract

In the business world, financial information disseminated by companies reveals an undeniable importance, and this is an unavoidable necessity for any decision- making of the various stakeholders (investors, lenders, customers, employees, public authorities, etc.). This study aims to determine the nature of the impact of the introduction of an audit committee on the financial reporting quality, in particular the earnings management, in the banking context. Through the static panel method and a sample of all Tunisian commercial banks, over a period from 2001 to 2014, the study shows, surprisingly, that the audit committee is a catalyst for earnings management.

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