Impact of Interaction Between the Board of Directors and the Reputation of the Audit on the Performance of Companies: Study on the Tunisian Context

Emna Boumediene

Abstract


This research aims to test the impact of the interaction between the external audit reputation and the characteristics of the board of directors on the firm performance. Hence, we have tried to test the hypothesis of Williamson (1983) in the Tunisian context.

The results obtained in the empirical analyses show a significantly negative effect of the interaction between the external audit reputation and the board independence of the financial performance of the firm. This result reveals the substitution effect between these two mechanisms.

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DOI: https://doi.org/10.5296/ijafr.v8i4.13956

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Copyright (c) 2018 Emna Boumediene

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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