Amina  Zgarni, Hassouna  Fedhila, 
    The Expertise of Audit Committee and Earnings Management in Banks,
    International Business Management,
    Volume 13,Issue 7,
    2019,
    Pages 249-255,
    ISSN 1993-5250,
    ibm.2019.249.255,
    (https://makhillpublications.co/view-article.php?doi=ibm.2019.249.255)
    Abstract: It is widely accepted that the financial sector has undergone countless serious and severe financial
crises and scandals in recent decades. The devastating effect of these shocks which has immediately been
manifested by the bankruptcy of many large banks has affected many economies around the world and has
called into question the credibility of the financial reporting disclosed. The purpose of this study is to show the
effective role of an audit committee of expert members in finance and/or accounting in the mitigation of
earnings management in banking institutions. The results of the empirical investigation initiated with Tunisian
commercial banks over a period from 2007-2017 show that the expertise of the audit committee cannot mitigate
the earnings management despite the legal provisions.
    Keywords: Audit committee expertise;earnings management;banks;provisions;mitigation;bankruptcy