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L’Impact De La Qualite De L’Information Comptable Et La Specialisation De L’Auditeur Sur L’Efficacite D’Investissement

Author

Listed:
  • Assawer Elaoud

    (Université de Sfax - University of Sfax)

  • Anis Jarboui

    (Université de Sfax - University of Sfax)

Abstract

This study examines the impact of the quality of accounting information and the auditor specialization on the investment efficiency. We find that the quality of accounting information has a significant effect on the investment efficiency for a company with an auditor is a specialist. The higher accounting information quality can improve investment efficiency by reducing information asymmetries. The results show that the quality of accounting information reduces the problems of over-investment and that the auditor industry specialization reduces underinvestment problems. In addition, our results show that the auditor specialization and the quality of accounting information are two mechanisms with a degree of substitution in improving the investment efficiency.

Suggested Citation

  • Assawer Elaoud & Anis Jarboui, 2015. "L’Impact De La Qualite De L’Information Comptable Et La Specialisation De L’Auditeur Sur L’Efficacite D’Investissement," Post-Print hal-01188613, HAL.
    • Handle: RePEc:hal:journl:hal-01188613
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188613
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