Construction of The Measurement Scale of the Audit Committee Diligence: The Perception of Tunisian Internal Auditors
Keywords:
Audit committee diligence, audit committee meetings, audit committee self-assessment, measuring scale, Churchill’s approach.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
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