Forthcoming Articles

American Journal of Finance and Accounting

American Journal of Finance and Accounting (AJFA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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American J. of Finance and Accounting (One paper in press)

Regular Issues

  • Designing a multi-dimensional scale to measure audit committee effectiveness   Order a copy of this article
    by Wided Bettabai 
    Abstract: Assessing audit committee effectiveness remains challenging due to the difficulty of directly observing its activities. Prior research has largely relied on indirect proxies such as member characteristics, which do not fully capture actual oversight responsibilities. This study addresses this limitation by developing and validating a multidimensional, responsibility-based measurement scale of audit committee effectiveness. Drawing qualitative and quantitative evidence from the Tunisian context, the study combines expert interviews, exploratory analysis, and confirmatory techniques. The empirical analysis is based on a final sample of 140 internal auditors from publicly listed firms. The results identify a 33 items scale structured around four key domains: financial reporting oversight, external audit oversight, internal audit oversight, and internal control and risk management. The findings provide robust evidence of reliability, convergent validity, and discriminant validity, and support a multidimensional conceptualisation of audit committee effectiveness, offering a more direct and operational tool for research and practice in corporate governance and auditing.
    Keywords: audit committee effectiveness; audit committee responsibilities; corporate governance; internal auditors; multidimensional scale development; exploratory factor analysis; confirmatory factor analysis.
    DOI: 10.1504/AJFA.2026.10080714
     

 

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