Published February 29, 2024 | Version v1
Journal article Open

Audit Committee Effectiveness and Financial Information Quality: Evidence from Tunisia


This work investigates the impact of audit committee effectiveness on financial information quality (FIQ) among Tunisian listed companies. The sample consisted of 78 firms from financial and non-financial companies for the year 2015. The effectiveness of audit committee measured through its missions and characteristics. Whereas (FIQ) has been assessed using restatement of financial statement and earning management. In the present study employing Partial Component Analysis and regression models. The results illustrate that audit committee effectiveness is based particularly on risks control and information communication monitoring. While the relationship between audit committee effectiveness and discretionary accruals are significantly negative within non-financial firms. We signaled its inefficacity on detecting fraud and errors on either financial or non-financial firms. Tunisian companies are invited to more reinforce their audit committee’s effectiveness by ameliorating independence, competences, vigilance of its members, the culture of control, and the external and internal control missions.



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