Chapters authored
Knowledge and Skills Required in Accounting Education: A Comparative Study
Accounting education should continually evolve in order to better prepare future professionals for the ever-changing needs. This study aims to ascertain the knowledge, skills and teaching methods considered to be the most important for the successful practice of Certified Public Accountants (CPA). For this purpose, we conducted a survey of 306 CPA and CPA trainees in Tunisia, focuses on four dimensions: knowledge (19 items), professional skills (22 items), technological skills (18 items), and teaching methods (12 items). Results indicated that there are significant differences among the tow subgroups responses regarding the perceived importance of such knowledge and skills. This research presents what the respondents agreed upon as being the most important in terms of knowledge, skills, and teaching methods for the accounting profession. The findings also revealed that there are a similarities and differences between the perceptions of Tunisian professionals and those of Americans and Chinese professionals.
Part of the book: Accounting and Finance Innovations
Monitoring of the Entrenchment of Managers through Board Characteristics: Insights from Gender Diversity, Background and Independence Director’s
The purpose of this study is to investigate the relationship between the entrenchment managerial and board characteristics in publicly traded French firms. These two concepts are at the intersection of corporate finance and accounting, as managerial entrenchment and board characteristics may affect earnings management, which would make investors reluctant to invest in a firm. Using data on listed firms belonging to the SBF120, over the period 2011–2018, we mainly find that: the entrenchment managerial is impacted by (1) gender diversity, (2) educational background (3) and independence directors.
Part of the book: Banking and Accounting Issues