...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...

... utilization, running expenses and firm size are not effective in predicting the distortion of financial reporting. Practical implications Corporate managers are suggested to control the leverage in order to reduce accrual EM and avoid making discretionary accruals (DA) choices to depress EM...

...Fakhfakh Imen; Jarboui Anis Purpose The purpose of this study is to examine the interrelationship between modified audit opinions and earnings management as measured by discretionary accruals and develop a thorough understanding regarding the moderating effect of audit quality on this relation...