Jamel Azibi

Jamel Azibi
University of Jendouba · Department of Business Administration

Associate Professor in Accounting-Control and Auditing

About

22
Publications
11,934
Reads
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194
Citations
Education
September 2009 - September 2014
National Conservatory of Arts and Crafts
Field of study
  • Accounting-Control and Auditing

Publications

Publications (22)
Article
The purpose The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationsh...
Article
This research investigates the impact of the COVID-19 pandemic on the promptness of audit reports. The COVID-19 epidemic has had a significant impact on several sectors, including accounting and auditing. The present study employed a dataset of 6652 multinational firms sourced from the Refinitiv Eikon and Datastream databases. We chose the year 201...
Article
Purpose This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees. Design/methodology/approach The authors use a sample of 5,008 international firms over the period 2014 to 2020. They use the ordinary least squares (OLS) regression to investigate the study hypotheses. Findings The...
Article
Full-text available
Purpose The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies. Design/methodology/approach Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance an...
Article
Full-text available
In this paper, wavelet coherences and quantile autoregressive distributed lag (QARDL) approaches are used to study the effect of economic policy uncertainty (EPU), infectious disease EMV tracker (IDEMV), and implied volatility (VIX) on illiquidity during the tranquil and COVID-19 epidemic periods in the US financial market. Our results show that la...
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The application of optimization methods to prediction issues is a continually exploring field. In line with this, this paper investigates the connectedness between the infected cases of COVID-19 and US fear index from a forecasting perspective. The complex characteristics of implied volatility risk index such as non-linearity structure, time-varyin...
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Full-text available
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been extensively investigated in the prior literature, but the results are conflicting. We develop a comp...
Article
Full-text available
Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sector...
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Purpose In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to the governments through their taxes. In addition, in many countries, after the recent recession, government budgets and corporate returns have been reduced. Many...
Chapter
Research in accounting and finance confirms that audit is an important mechanism of corporate governance. The famous scandal of 2001 accounts is an example for the failure of the traditional system of corporate governance. As a result, auditing was at the core of debate after the scandal series of 2001. The Sarbanes-Oxley Act of 2001 in the United...
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This paper examines the audit fees for initial audit engagements after the H3C inspection in French context through 2008 to 2015. According to the theory, we suppose that audit fees increase after the start of the H3C inspection program. To test our main hypothesis, we use the methodology of the (Desir, Casterella, & Kokina, 2013) and (Huang, Raghu...
Article
This paper investigates the dynamic conditional correlation and the predictability between the Saudi stock return and international volatility risks indexes. Using a combined regression framework based on the DCC-GARCH (1.1) and CCF-Approaches, we find that the short-run and long-run persistence of shocks on the dynamic conditional correlation are...
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The research was carried out to study two factors; first the impact of suspended Salary allowance (about 20% of Saudi Salary per month) on borrowing loans from national and commercial Saudi's banks. Secondly, to analyze the effects of suspended Salary allowance on re-payment of the loans. This study established that most Saudi banks’ customers shou...
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The H3C was created by the LSF Act of 2003 (LSF) to regulate the auditing profession in France. It is considered as an external control authority. The auditor independence is considered as the first preoccupation of this new authority. This paper focuses on the impact of the H3C on auditor independence in France context from 2002 to 2007. The first...
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This paper treats the relation between institutional shareholders, auditor's choice and earning management after the Enron collapse in French context. This context is characterized by the weak of investor protection compared to Common Law countries and the presence of the higher ownership concentration. Three hypotheses are tested around this quest...
Article
Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The e l...
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Full-text available
At the end of 2001, the scandal series was announced in the US context. Several scandals, especially the Eron failure, were revealed in the first stage by the media. The main purpose of this research is to study the impact of the new reform, in audit after Enron scandal, on auditor independence, audit comity and financial statement credibility. Thr...

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