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This document summarizes a study that examined the impact of board characteristics and external audit quality on earnings management among major Tunisian banks from 2003 to 2007. The study found that CEO duality was associated with higher earnings management, while the presence of directors affiliated with the largest shareholder tended to constrain it. Having co-auditors that were both members of the Big 4 accounting firms provided incentives for earnings management, while auditors who disclosed more reser

Author

asa

Language

EN