Work

Construction of The Measurement Scale of the Audit Committee Diligence: The Perception of Tunisian Internal Auditors

Year: 2016

Type: article

Abstract: This paper aims at measuring scales of the audit committee diligence for audit committees or for other governance organ concerned with the audit committee diligence. The conception and the validation of this measurement scales were done on the Tunisian ground. To construct a measure of audit committee diligence, we adopted the Churchill’s approach [18]. That is based on data collected from qualitative and quantitative surveys. The principal component analysis (PCA) on each of the audit committee diligence emerges many axes among the diligence items revealed by Tunisian internal auditors. After that, a confirmatory analysis (CFA) aimed at helping us to validate the proposed model. * Corresponding author.

Source: International Journal of Sciences: Basic and Applied Research

Authors: Wided Bettabai, Fatmawyème Mrad Douagi, Mohamed Ali Omrı

Institutions: Tunis University, Tunis El Manar University, Northern Border University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2463640885

FWCI:

Cites: 24

Cited by: 1

Related to: 10