...Dhouha Bouaziz; Anis Jarboui Purpose The present work aimed to examine the moderating role of accruals earnings management (AEM) in the relationships between chief executive officer (CEO) duality, CEO nationality, and firm financial performance. Design/methodology/approach Our sample consisted...

...Rim Zouari-Hadiji; Wafa Mroua Purpose This study aims to examine the effect of audit quality (auditor expertise and discretionary accruals) on financial communication quality and to distinguish the moderating role of corporate governance mechanisms (board size, CEO duality, board gender diversity...