![](https://neoma-bs.com/sites/default/files/uploaded_images/profs-neoma_0.png)# MANITA Riadh { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://neoma-bs.com/" }, { "@type": "ListItem", "position": 2, "name": "MANITA\u0020Riadh", "item": "https://neoma-bs.com/node/8445.md" } ] } - [Home](https://neoma-bs.com/) - MANITA Riadh ![](/sites/default/files/styles/large/public/uploaded_images/photos_academ/2053-manita-riadh.jpg?itok=Pd-FvnOw)MANITA Riadh Full Professor - About - Academic publications [Accounting, Control & Legal Affairs](https://neoma-bs.com/departements/accounting-control-legal-affairs) HDR (Authorization to supervise research), Accounting -Auditing **Dr. Riadh MANITA** is a **Professor at NEOMA Business School** and an expert in accounting, auditing, and corporate governance. He holds a **Ph.D. in Management Science** from the University of Franche-Comté and an **HDR (Habilitation to Direct Research)** from the University of Le Mans. He is also a **certified public accountant**. Dr. MANITA is a **researcher** in the fields of **audit quality and corporate governance, the impact of digital technologies on the accounting profession, and CSR and corporate performance**. He has published in **leading academic journals**, including the *Journal of Accounting and Public Policy*, *Technological Forecasting and Social Change*, *Annals of Operations Research*, and *M@n@gement*. He is also the **author of five reference books**, including *Comptabilité et Audit – DSCG Épreuve 4* (Nathan). Before transitioning to academia, he gained **eight years of experience in auditing and consulting** at **Arthur Andersen, Schaaci & Associés, and KPMG**, and collaborated with several institutions and businesses as a **consultant**. Dr. MANITA currently teaches **financial accounting (IFRS) and auditing** in various programs at NEOMA Business School. ### Areas of research - Audit quality - Corporate governance - Corporate social responsibility - Firm performance - New digital technologies and the accounting profession ## Recent academic contributions MANITA, R., S. BOUBAKER, T. D. Q. LE, T. NGO, "Predicting the performance of MSMEs: A hybrid DEA-machine learning approach", *Annals of Operations Research*, February 2025, vol. 350, pp. 555–577 DOI : [ 10.1007/s10479-023-05230-8 ](https://dx.doi.org/10.1007/s10479-023-05230-8) BOUBAKER, S., V. KUMARI, R. MANITA, D. K. PANDEY, "Are CSR-compliant firms more resilient during health crises ?", *International Journal of Business Governance and Ethics*, April 2025, vol. 19, no. 3/4, pp. 275-300 DOI : [ 10.1504/IJBGE.2023.10057276 ](https://dx.doi.org/10.1504/IJBGE.2023.10057276) BOUBAKER, S., T. D. Q. LE, R. MANITA, T. NGO, "The trade-off frontier for ESG and Sharpe ratio: a bootstrapped double-frontier data envelopment analysis", *Annals of Operations Research*, April 2025, vol. 347, pp. 717–741 DOI : [ 10.1007/s10479-023-05506-z ](https://dx.doi.org/10.1007/s10479-023-05506-z) ## Publications MANITA, R., S. BOUBAKER, T. D. Q. LE, T. NGO, "Predicting the performance of MSMEs: A hybrid DEA-machine learning approach", *Annals of Operations Research*, February 2025, vol. 350, pp. 555–577 DOI : [ 10.1007/s10479-023-05230-8 ](https://dx.doi.org/10.1007/s10479-023-05230-8) BOUBAKER, S., V. KUMARI, R. MANITA, D. K. PANDEY, "Are CSR-compliant firms more resilient during health crises ?", *International Journal of Business Governance and Ethics*, April 2025, vol. 19, no. 3/4, pp. 275-300 DOI : [ 10.1504/IJBGE.2023.10057276 ](https://dx.doi.org/10.1504/IJBGE.2023.10057276) BOUBAKER, S., T. D. Q. LE, R. MANITA, T. NGO, "The trade-off frontier for ESG and Sharpe ratio: a bootstrapped double-frontier data envelopment analysis", *Annals of Operations Research*, April 2025, vol. 347, pp. 717–741 DOI : [ 10.1007/s10479-023-05506-z ](https://dx.doi.org/10.1007/s10479-023-05506-z) BOUBAKER, S., T. D. Q. LE, R. MANITA, T. NGO, "Balancing bank profits and nonperforming loans: a multiple objective programming approach", *Annals of Operations Research*, March 2025, vol. 346, no. 2, pp. 839 - 860 DOI : [ 10.1007/s10479-024-05831-x ](https://dx.doi.org/10.1007/s10479-024-05831-x) SARANG, A. A. A., A. A. RIND, R. MANITA, A. SAEED, "Does a co‐opted director affect a firm's financial distress risk?", *International Journal of Finance and Economics*, April 2025, vol. 30, no. 2, pp. 1275 - 1301 DOI : [ 10.1002/ijfe.2959 ](https://dx.doi.org/10.1002/ijfe.2959) SAEED, A., S. HAMID, R. MANITA, P. SUNTRARUK, "CSR Decoupling and Financial Fraud: Unveiling the hidden nexus in US-Listed Firms", *Research in International Business and Finance*, March 2025, vol. 75, pp. 102791 DOI : [ 10.1016/j.ribaf.2025.102791 ](https://dx.doi.org/10.1016/j.ribaf.2025.102791) AHSAN, T., A. ALI GULL, S. BOUBAKER, R. MANITA, "Does a Competitive Business Strategy Make Firms More Resilient? Evidence from the COVID-19 Pandemic", *Management International*, October 2025, vol. 3, no. 29, pp. 71-81 DOI : [ 10.59876/a-6bdp-jh81 ](https://dx.doi.org/10.59876/a-6bdp-jh81) SAEED, A., M. U. KHURRAM, R. MANITA, T. THANAKIJSOMBAT, "Audit Quality and CSR decoupling: An International Perspective", *International Journal of Finance and Economics*, April 2025 DOI : [ 10.1002/ijfe.3162 ](https://dx.doi.org/10.1002/ijfe.3162) MAMUN, M. A., S. BOUBAKER, M. Z. HASSAN, R. MANITA, "Towards net zero: Implications of environmental regulations on green finance", *Finance Research Letters*, June 2025, vol. 79, pp. 107299 DOI : [ 10.1016/j.frl.2025.107299 ](https://dx.doi.org/10.1016/j.frl.2025.107299) AKHTARUZZAMAN, M., S. BOUBAKER, A. HEGAZI, R. MANITA, "Does the U.S. reciprocal tariff announcement trigger financial contagion?", *Journal of Accounting Literature*, August 2025 DOI : [ 10.1108/JAL-04-2025-0198 ](https://dx.doi.org/10.1108/JAL-04-2025-0198) SAEED, A., S. M. CHAUDHRY, R. MANITA, P. SUNTRARUK, "Does the presence of a corporate social responsibility committee matter for bank risk-taking?", *Review of Accounting and Finance*, September 2025 DOI : [ 10.1108/RAF-05-2024-0175 ](https://dx.doi.org/10.1108/RAF-05-2024-0175) ABBASSI, W., S. BOUBAKER, K. CHEBBI, R. MANITA, "Do CEO Debt-Like Compensation Promote Investment Efficiency Evidence from Corporate Employment Decisions", *International Journal of Business Governance and Ethics*, July 2024, vol. 18, no. 4/5 DOI : [ 10.1504/ijbge.2023.10053939 ](https://dx.doi.org/10.1504/ijbge.2023.10053939) SAEED, A., Z. NOOR , M. W. ZAFAR, R. MANITA, "The role of audit quality in waste management behavior", *International Review of Economics and Finance*, January 2024, vol. 89, no. A, pp. 1203-1216 DOI : [ 10.1016/j.iref.2023.08.019 ](https://dx.doi.org/10.1016/j.iref.2023.08.019) HARASHEH, M., A. BOUTESKA, R. MANITA, "Investors' preferences for sustainable investments: Evidence from the U.S. using an experimental approach", *Economics Letters*, January 2024, vol. 234, no. 111428 DOI : [ 10.1016/j.econlet.2023.111428 ](https://dx.doi.org/10.1016/j.econlet.2023.111428) MRAD, S., T. HAMZA, R. MANITA, "Corporate investment sensitivity to equity market misvaluation", *Review of Accounting and Finance*, December 2024, vol. 23, no. 1 DOI : [ 10.1108/RAF-01-2023-0027 ](https://dx.doi.org/10.1108/RAF-01-2023-0027) ALAMUN, M., S. BOUBAKER, M. ZAKIR HOSSAIN, R. MANITA, "Female political empowerment and green finance", *Energy Economics*, March 2024, vol. 131 DOI : [ 10.1016/j.eneco.2024.107370 ](https://dx.doi.org/10.1016/j.eneco.2024.107370) SAEED, A., K. KAMRAN, T. THANAKIJSOMBAT, R. MANITA, "Get advanced or retreat: well-informed board and bank risk-taking", *Review of Accounting and Finance*, July 2024, vol. 23, no. 4 DOI : [ 10.1108/RAF-06-2023-0194 ](https://dx.doi.org/10.1108/RAF-06-2023-0194) MANITA, R., "Davantage de femmes en politique pour davantage de finance verte", *The Conversation*, December 2024 NEKHILI, M., F. JAVED, H. NAGATI, R. MANITA, "Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?", *Journal of Accounting and Public Policy*, February 2023, vol. 42, no. 1 DOI : [ 10.1016/j.jaccpubpol.2022.107053 ](https://dx.doi.org/10.1016/j.jaccpubpol.2022.107053) MANITA, R., N. ELOMMAL, A. SAKKA, J.-M. SAHUT, L. HIKKEROVA, "Comportements des auditeurs affectant la qualité de l’audit : une explication par la théorie de la réactance", *Management & Prospective (Gestion 2000)*, March-April 2023, vol. 40, pp. 122-142 BOUBAKER, S., R. MANITA, S. MEFTEH-WALI, "Foreign currency hedging and firm productive efficiency", *Annals of Operations Research*, June 2022, vol. 313, no. é, pp. 833–854 ELOMMAL, N., R. MANITA, "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study", *Innovations - Revue d'Economie et de Management de l'Innovation/Journal of Innovation Economics and Management*, January 2022, no. 37, pp. 37-63 MANITA, R., N. ELOMMAL, "Les six impacts de la blockchain sur la profession d’audit", *The Conversation*, October 2022 MANITA, R., "Are environmentally friendly firms more vulnerable to the Russia-Ukraine crisis?"" Forthcoming *International Journal of Accounting Auditing and Performance Evaluation (IJAAPE)* BOUBAKER, S., R. MANITA, W. ROUATBI, "Large shareholders, control contestability and firm productive efficiency", *Annals of Operations Research*, February 2021, vol. 296, pp. 591–614 DOI : [ 10.1007/s10479-019-03402-z ](https://dx.doi.org/10.1007/s10479-019-03402-z) DEROUICHE, I., R. MANITA, A. MUESSIG, "Risk disclosure and firm operational efficiency", *Annals of Operations Research*, January 2021, no. 297, pp. 115-145 DOI : [ 10.1007/s10479-020-03520-z ](https://dx.doi.org/10.1007/s10479-020-03520-z) WELLALAGE, N. H., A. I. HUNJRA, R. MANITA, S. M. LOCKE, "Information communication technology and financial inclusion of innovative entrepreneurs", *Technological Forecasting and Social Change*, February 2021, vol. 163 DOI : [ 10.1016/j.techfore.2020.120416 ](https://dx.doi.org/10.1016/j.techfore.2020.120416) MANITA, R., N.ELOMMAL, P.BAUDIER, L.HIKKEROVA, "The digital transformation of external Audit and its impact on corporate governance", *Technological Forecasting and Social Change*, January 2020, vol. 150 BOUBAKER, S., A.CELLIER, R.MANITA, N.TOUMI, "Ownership Structure and Long-run Performance of French IPO Firms", *Management International*, October 2020, vol. 24, no. 5, pp. 135-152 MANITA, R., N. ELOMMAL, R. DANG, C. SAINTIVES, H. HOUANTI, "Does board gender diversity affect firm performance ? The mediating role of innovation on the French stock market", *International Journal of Entrepreneurship and Small Business*, October 2020, vol. 39, no. 1/2, pp. 263-278 DOI : [ 10.1504/IJESB.2020.104253 ](https://dx.doi.org/10.1504/IJESB.2020.104253) BOUBAKER, S., A.CELLIER, R.MANITA, A.SAEED, "Does Corporate Social Responsibility Reduce Financial Distress Risk", *Economic Modelling*, September 2020, vol. 91, pp. 835-851 DOI : [ 10.1016/j.econmod.2020.05.012 ](https://dx.doi.org/10.1016/j.econmod.2020.05.012) MANITA, R., N.ELOMMAL, R.DANG, L.HOUANTI, "Does board gender diversity affect firm performance? Evidence from the French SMEs", *International Journal of Entrepreneurship and Small Business*, November 2020, vol. 41, no. 4, pp. 584-603 ELOMMAL , N., R.MANITA, D.CHANEY , "Measuring exchange norms and its impact on satisfaction in a B2C context", *International Journal of Market Research*, March 2019, vol. 61, no. 3, pp. 302-319 DOI : [ 10.1177/1470785318760202 ](https://dx.doi.org/10.1177/1470785318760202) VIDAL-GARCÍA, J., M.VIDAL, S.BOUBAKER, R.MANITA, "Idiosyncratic risk and mutual fund performance", *Annals of Operations Research*, October 2019, vol. 281, no. 1-2, pp. 349-372 DOI : [ 10.1007/s10479-018-2794-2 ](https://dx.doi.org/10.1007/s10479-018-2794-2) MANITA, R., M.DALMAS, N.ELOMMAL, "Carrières : les clés pour parvenir au top management dans les cabinets de conseil", *The Conversation*, March 2019 MANITA, R., N.ELOMMAL, P.BAUDIER, "Comment le digital et les big data vont transformer le métier des cabinets d’audit", *The Conversation*, September 2019 MANITA, R., M.GIUSEPPINA BRUNA, R.DANG, L.HOUANTI, "Board gender diversity and ESG disclosure: Evidence from the US", *Journal of Applied Accounting Research*, June 2018, vol. 19, no. 2, pp. 206-224 DOI : [ 10.1108/JAAR-01-2017-0024 ](https://dx.doi.org/10.1108/JAAR-01-2017-0024) MANITA, R., N.ELOMMAL, M.DALMAS, "Les déterminants d’accès aux fonctions de gouvernance dans les grands cabinets d’audit", *Management & Avenir*, November 2018, no. 105, pp. 15-34 MANITA, R., P.BAUDIER, "Le digital et la métamorphose de la fonction finance", *The Conversation*, October 2018 MANITA, R., N.ELOMMAL, "Le rôle des écoles de commerce dans la transformation numérique", *The Conversation*, October 2018 MANITA, R., N.ELOMMAL, "Le processus d’acceptation client dans les grands cabinets d’audit : vers la proposition d’une grille de risques", *La Revue des Sciences de Gestion*, September 2018, no. 293, pp. 49-59 MANITA, R., L.SAINTON, "Comment la fonction contrôle qualité est-elle organisée au sein des grands cabinets d’audit ?", *La profession comptable*, August 2017, no. 413-414 MANITA, R., "Pertinence des politiques économiques en Tunisie: des préalables s’imposent", *Leaders*, August 2017 MANITA, R., "La réconciliation nationale : un sujet brûlant, mais des solutions existent", *Leaders*, August 2017 MANITA, R., "Quelle stratégie pour combattre l’économie souterraine?", *Leaders*, August 2017 MANITA, R., "Quelles issues aux problèmes économiques et sociaux du pays?", *Leaders*, July 2017 MANITA, R., "Comment restaurer l’éthique dans la Fonction publique?", *Leaders*, July 2017 MANITA, R., V.PEREIRA, "Qui gouverne les grands cabinets d’audit en France ?", *The Conversation*, December 2016 MANITA, R., N.ELOMMAL, "Quelles sont les faiblesses de cabinets d’audit sanctionnées par leur tutelle aux USA ?", *The Conversation*, December 2016 MANITA, R., A.FREYSSINET, "Processus d'acceptation de nouveaux clients - étude exploratoire auprès des grands cabinets d'audit en France", *Revue Française de comptabilité*, 2016, no. 503, pp. 1-5 ELOMMAL, N., R.MANITA, "Vers une évaluation de la relation banque - clients : une étude des normes de Macneil dans le contexte B to C", *Gestion 2000*, September 2016, no. 5 & 6, pp. 233-258 MANITA, R., N. ELOMMAL, "Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014", *Gestion 2000*, May 2015, no. 3, pp. 17-41 MANITA, R., H.BELLENGER, "Les grands principes du cadre conceptuel de l’IAASB sur la qualité d’audit", *Revue Française de comptabilité*, July 2014, no. 478, pp. 2-6 MANITA, R., V.PEREIRA, "La gouvernance des grands cabinets d’audit en France et le profil type de leurs administrateurs", *Revue Française de comptabilité*, November 2014, no. 481, pp. 2-5 MANITA, R., A. LACAVE, "Les déficiences organisationnelles et du système de contrôle qualité des cabinets d’audit : étude des rapports d’inspection du PCAOB entre 2004 et 2011", *Revue Française de comptabilité*, February 2012, no. 451 MANITA, R., K. SEYDI, "Organisation et démarche d’inspection du PCAOB", *Revue Française de comptabilité*, July 2011, no. 445 MANITA, R., N.ELOMMAL, H.LAHBARI, "The Impact of Qualitative Factors on Ethical Judgments of Materiality: An Experimental Study with Auditors", *International Journal of Business*, July 2011, vol. 16, no. 3 MANITA, R., M.GOUSSARD, "Les déficiences conduisant à des sanctions par le PCAOB : une étude des rapports du PCAOB entre 2005 et 2011", *Revue Française de comptabilité*, October 2011, no. 447 MANITA, R., N.ELOMMAL, "The Quality of Audit Process: An Empirical Study with Audit Committees", *International Journal of Business*, March 2010, vol. 15, no. 1, pp. 87-99 MANITA, R., "Le processus de contrôle qualité du Haut Conseil de Commissariat aux comptes", *Revue Française de comptabilité*, February 2010, no. 429 MANITA, R., "Les déterminants de la qualité du processus d'audit", *Euro-Mediterranean Economics and Finance Review*, September 2009, no. for IFC5, pp. 159-173 MANITA, R., "La qualité de l’audit externe : Proposition d’une grille d’évaluation axée sur le processus d’audit ", *M@n@gement*, October 2008, vol. Special, no. 2, pp. 187-209 MANITA, R., M.CHEMANGUI, "Les approches d'évaluation et les indicateurs de mesure de la qualité d'audit: étude critique", *Euro-Mediterranean Economics and Finance Review*, September 2007, vol. 2, no. 3, pp. 224-241 ## Chapters MANITA, R., V.PEREIRA, "La gouvernance des grands cabinets d’audit" in *Gouvernance des organisations*., JM Huet Ed., Editions Dunod, pp. 165-176, 2016 MANITA, R., "Le contrôle qualité du H3C : démarche de supervision et principaux déterminants de la qualité de l’audit" in *Qualité de l'audit - enjeux de l'audit interne et externe pour la gouvernance des organisations*., Pigé B. Ed., Collection Comptabilite controle finance, pp. 74-86, 2011 MANITA, R., M.CHEMANGUI, H.NOUBBIGH, B.PIGÉ, "Vers une évaluation de la qualité du processus d’audit" in *Qualité de l'audit - enjeux de l'audit interne et externe pour la gouvernance des organisations*., Pigé B. Ed., Collection Comptabilite controle finance, pp. 59-71, 2011 MANITA, R., M.DUPUIS, "Les composantes de la qualité d'audit" in *Indicateurs et Tableaux de Bord*., Cérutti O. & Gattino B. Ed., Editions AFNOR, 2009 MANITA, R., B.PIGE, "La qualité de l’audit externe :proposition d’une grille d’évaluation axée sur le processus d’audit " in *Gouvernance, éthique et RSE: état des lieux et perspectives*., Meier O. & Shier G. Ed., Collection Recherche en Management, 2009 MANITA, R., B.PIGE, C.BEAU, C.COLLETTE, "La méthodologie de l'audit externe" in *Comptabilité et audit Epreuve 4 - DSCG - Manuel, Applications et Corrigés*., Pigé B. Ed., Collection DSCG, 2008 MANITA, R., "Les principes garantissant la qualité de l'audit" in *Comptabilité et audit Epreuve 4 - DSCG - Manuel, Applications et Corrigés*., Pigé B. Ed., Collection DSCG, 2008 ## Conferences MANITA, R., "CSR Decoupling and Financial Fraud: Unveiling the hidden nexus in US-Listed Firms" in *11th Tunisian Society for Financial Studies*, 2024, Monastir, Tunisia AHSAN, T., A. ALI GULL, S. BOUBAKER, R. MANITA, "Does Business Strategy Make Firms More Resilient during the COVID-19 Pandemic Period?" in *International Society for the Advancement of Financial Economics (ISAFE)*, 2024, (Online), Thailand MANITA, R., "The impact of Digital Technology on Audit Businesses" in *1st International Symposium for Finance, Banking and Insurance, ISFBI’21 (former 12th International Finance Conference)*, 2021, Tunisia MANITA, R., N. ELOMMAL, "How Blockchain could affect audit profession? : A qualitative study" in *2nd International Conference on Finance, Economics, Management and IT Business FEMIB*, 2020 MANITA, R., N.ELOMMAL, P.BAUDIER, "The impact of digitalisation on auditor activity : a qualitative study" in *International conference on Digital Innovation & Financing*, 2018, Lyon MANITA, R., I.DEROUICHE, A.MUESSIG, "Risk disclosure and firm operational efficiency" in *African Federation of Operational Research Societies (AFROS 2018)*, 2018, Tunis MANITA, R., N.ELOMMAL, "Les déterminants d’accès au Top mangement des cabinets d’audit" in *8th International Research Meeting in Business and Management*, 2017, Nice, France MANITA, R., N.ELOMMAL, "Auditee’s behaviors affecting audit quality: an experimental study on the French market" in *International Finance Conference*, 2017, Paris, France MANITA, R., A. SAKKA, N. ELOMMAL, "Les comportements de réactance psychologique dans une relation de contrôle : Une étude exploratoire de la relation auditeur-audité" in *International conference on Decision Aid Sciences and Applications (DASA’16)*, 2016, Hammamet, Tunisia MANITA, R., N.ELOMMAL, "Audit deficiencies leading to PCAOB sanctions: A study of PCAOB reports between 2005 and 2014" in *8th*, *International Finance Conference*, 2015, Paris, France MANITA, R., "Audit Client's Behaviors Affecting Audit Quality: An Experimental Study in the French Market ” " in *16th*, *International Academy of Management and Business Conference*, 2013, Washington, DC, United States MANITA, R., "L'impact des facteurs qualitatifs sur les jugements de la matérialité en audit" in *32ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2011, France MANITA, R., M.HAZGUI, C.POCHET, "Les défaillances affectant la qualité de l'audit: une étude qualitative sur le marché français" in *31ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2010, France MANITA, R., "La qualité du processus d’audit : une étude empirique sur le marché financier tunisien" in *30ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2009, France MANITA, R., "Le comité d’audit et la qualité de l’audit externe : quelle interaction ? " in *AFFI, 2007 Spring Conference*, 2007, France MANITA, R., M.CHEMANGUI, "Les approches d’évaluation et les indicateurs de mesure de la qualité d’audit : étude critiques " in *28ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2007, France MANITA, R., B.PIGE, "La notation par les administrateurs des composantes de la qualité du processus d’audit " in *27ème Congrès de l'Association Française de Comptabilité (AFC)*, 2006, Tunisia ## Conference contributions MANITA, R., A.SAKKA, N.ELOMMAL, "Psychological Reactance in the auditee's behaviors" in *IFC 9 International Finance Conference*, 2017, France MANITA, R., A. SAKKA, "Which are the Auditee’s behaviors affecting audit quality" in *International conference on Decision Aid Sciences and Applications (DASA’16)*, 2016, Hammamet, Tunisia MANITA, R., A.SAKKA, "Les comportements de l'audité réducteurs de la qualité de l'audit" in *6th International Finance Conference (IFC6)*, 2011, Tunisia MANITA, R., H.LAHBARI, "L'impact des facteurs qualitatifs sur le jugement éthique de la matérialité" in *6th International Finance Conference (IFC6)*, 2011, Tunisia MANITA, R., "Le contrôle de la qualité de l’audit en France, une étude sur les déficiences réductrice de la qualité d’audit" in *First International Symposium in Computational Economics and Finance*, 2010, Tunisia MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposal for a conceptualization approach" in *1st International Symposium in Computational Economics and Finance (ISCEF)*, 2010, Tunisia MANITA, R., "Les déficiences de la qualité de l'audit: une étude qualitative sur le marché français" in *2eme Journée de recherche, Euromed*, 2010, France MANITA, R., "La qualité de l’audit externe : Revue de l’art " in *4th International Finance Conference (IFC4)*, 2009, Tunisia MANITA, R., "Les déterminants de la qualité du processus d'audit" in *5th International Finance Conference (IFC5)*, 2009, Tunisia MANITA, R., "The quality of audit process: proposal of scaling measure" in *International Congress of the International Association for Accounting Education and Research (IAAER)*, 2009, Brazil MANITA, R., "Towards an evaluation of the quality of the process of audit by audit committees" in *32nd Annual Congress of the European Accounting Association (EAA)*, 2009, Finland MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposal for a conceptualisation approach" in *31st Annual Congress of the European Accounting Association (EAA)*, 2008, Netherlands MANITA, R., M.CHEMANGUI, "Quality assessment of the internal audit - external audit: proposition of a scale of measure centred on the works realized by the auditors «»" in *American Accounting Association Annual Meeting*, 2008, United States MANITA, R., "Proposition d’une échelle de mesure de la qualité du processus d’audit " in *Colloque international de Finance et Assurance*, 2007, Tunisia