| 1 | Anis Ben Amar
Nourhen Sayadi
| Independent financial expert members on audit committees, earnings management and the role of female directors | p5..24 | Details |
| 2 | Karim Charaf
Ahmed Fath-Allah Rahmouni
Mohamed Sabar
| The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies | p25..50 | Details |
| 3 | Jamel Chouaibi
Emna Miladi
Nizar Elouni
| Exploring the relationship between board characteristics and environmental disclosure: Empirical evidence for European firms | p51..76 | Details |
| 4 | Assawer Elaoud
Anis Jarboui
| The external auditors' policy after the COVID-19 pandemic and the accounting outlook in Tunisia | p77..91 | Details |
| 5 | Andreas G. Koutoupis
Paraskevi N. Koufopoulou
Dimitrios I. Antonoglou
Athanasios P. Vozikis
| Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit | p92..112 | Details |
| 6 | Imen Fakhfakh
Anis Jarboui
| Earnings management and audit report lag: The role of audit risk-Tunisian evidence | p113..135 | Details |
| 7 | | Erratum to the article: Abdelmoula and Affes (2019) Determining factors of the quality of joint audit: Tunisian context | p136 | Details |