How to cite this paper
Bagais, O & Aljaaidi, K. (2020). Corporate governance attributes and firm performance in Saudi Arabia.Accounting, 6(6), 923-930.
Refrences
Abbott, L. J., & Parker, S. (2000). Auditor selection and audit committee characteristics. Auditing: A Journal of Practice & theory, 19(2), 47-66.
Abbott, L., Parker, S., & Peters, G. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–87.
Abdul Rahman, R., & Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804.
Al-Abbas, M.A. (2008). Do Saudi companies underestimate us in the application of governance? Aleqtisadia Journal.
Al-Hamidy, A. (2010). The global financial crisis: impact on Saudi Arabia. This volume BIS Papers, 54, 347- 357.
Al-Moataz, E., & Basfar, A. (2010). The role of audit committees in corporate governance: An empirical investigation on Saudi corporations. Journal of King Abdulaziz University: Economics and Administration, 24(2), 193-239.
Al-Twaijry, A. (2007). Saudi stock market historical view and crisis effect: graphical and statistical analysis, Journal of Human Sciences.
Al-Ghamdi, S.A. (2012). Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets: empirical evidence from Saudi Listed Companies (Doctoral dissertation, Durham University).
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315-342.
Archambeault, D., & DeZoort, F. T. (2001). Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5(1), 33-52.
Aydin, N., Sayim, M., & Yalama, A. (2007). Foreign ownership and firm performance: evidence from Turkey. International Research Journal of Finance and Economics, 11(1), 103-111.
Bhatt, R.R., & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management, 59(5), 699-717.
Claessens, S., & Yurtoglu, B.B. (2013). Corporate governance in emerging markets: a survey. Emerging Markets Review, 15(1), 1-33.
Cubbin, J., & Leech, D. (1983). The effect of shareholding dispersion on the degree of control in British companies: theory and measurement. The Economic Journal, 93(370), 351-369.
Fama, E.F., & Jensen, M.C. (1983). Agency problems and residual claims. Journal of Law and Economics, June, 327–349.
Gibson, M.S. (2003). Is corporate governance ineffective in emerging markets?. Journal of Financial and Quantitative Analysis, 38(1), 231-250.
Grayson, M. (1999). Why Do An Audit?. Critical Perspectives on Accounting, 5(10), 630.
Haniffa, R., Yatim, P., Kent, P., & Clarkson, P. (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal.
Haniffa, R., & Hudaib, M. (2006). Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7‐8), 1034-1062.
Jensen, M.C., & Meckling, W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kao, M.F., Hodgkinson, & L., Jaafar, A. (2019). Ownership structure, board of directors and firm performance: evidence from Taiwan. Corporate Governance: The International Journal of Business in Society, 19(1), 189-216.
Kalbers, L. P., & Fogarty, T. J. (1993). Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing, 12(1), 24.
Krishnan, J. (2005). Audit Committee financial expertise and Internal Control: An Empirical analysis. The Accounting Review, 80(2), 651.
Klein, A. (2002). Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economics, 33, 375–400.
Kallamu, B. S., & Saat, N. A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian Review of Accounting.
Klapper, L.F. & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of Corporate Finance, 10(5), 703-728.
Kyereboah-Coleman, A. (2008). Corporate governance and firm performance in Africa: A dynamic panel data analysis. Studies in Economics and Econometrics, 32(2), 1-24.
Mishra, R., & Kapil, S. (2017), Effect of ownership structure and board structure on firm value: evidence from India. Corporate Governance: The International Journal of Business in Society, 17(4), 700-726.
Pfeffer, J.S., & Salancik, G., (1978). The external control of organizations: a resource dependence perspective. New York.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Saleh, N. M., Iskandar, T. M., & Rahmat, M. M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting.
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783.
Stiglitz, J.E., & Weiss, A. (1981). Credit rationing in markets with imperfect information. The American Economic Review, 71(3), 393-410.
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300-327.
Zhou, H., Owusu-Ansah, S., & Maggina, A. (2018). Board of directors, audit committee, and firm performance: Evidence from Greece. Journal of International Accounting, Auditing and Taxation, 31, 20-36.
Abbott, L., Parker, S., & Peters, G. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–87.
Abdul Rahman, R., & Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804.
Al-Abbas, M.A. (2008). Do Saudi companies underestimate us in the application of governance? Aleqtisadia Journal.
Al-Hamidy, A. (2010). The global financial crisis: impact on Saudi Arabia. This volume BIS Papers, 54, 347- 357.
Al-Moataz, E., & Basfar, A. (2010). The role of audit committees in corporate governance: An empirical investigation on Saudi corporations. Journal of King Abdulaziz University: Economics and Administration, 24(2), 193-239.
Al-Twaijry, A. (2007). Saudi stock market historical view and crisis effect: graphical and statistical analysis, Journal of Human Sciences.
Al-Ghamdi, S.A. (2012). Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets: empirical evidence from Saudi Listed Companies (Doctoral dissertation, Durham University).
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315-342.
Archambeault, D., & DeZoort, F. T. (2001). Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5(1), 33-52.
Aydin, N., Sayim, M., & Yalama, A. (2007). Foreign ownership and firm performance: evidence from Turkey. International Research Journal of Finance and Economics, 11(1), 103-111.
Bhatt, R.R., & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management, 59(5), 699-717.
Claessens, S., & Yurtoglu, B.B. (2013). Corporate governance in emerging markets: a survey. Emerging Markets Review, 15(1), 1-33.
Cubbin, J., & Leech, D. (1983). The effect of shareholding dispersion on the degree of control in British companies: theory and measurement. The Economic Journal, 93(370), 351-369.
Fama, E.F., & Jensen, M.C. (1983). Agency problems and residual claims. Journal of Law and Economics, June, 327–349.
Gibson, M.S. (2003). Is corporate governance ineffective in emerging markets?. Journal of Financial and Quantitative Analysis, 38(1), 231-250.
Grayson, M. (1999). Why Do An Audit?. Critical Perspectives on Accounting, 5(10), 630.
Haniffa, R., Yatim, P., Kent, P., & Clarkson, P. (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal.
Haniffa, R., & Hudaib, M. (2006). Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7‐8), 1034-1062.
Jensen, M.C., & Meckling, W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kao, M.F., Hodgkinson, & L., Jaafar, A. (2019). Ownership structure, board of directors and firm performance: evidence from Taiwan. Corporate Governance: The International Journal of Business in Society, 19(1), 189-216.
Kalbers, L. P., & Fogarty, T. J. (1993). Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing, 12(1), 24.
Krishnan, J. (2005). Audit Committee financial expertise and Internal Control: An Empirical analysis. The Accounting Review, 80(2), 651.
Klein, A. (2002). Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economics, 33, 375–400.
Kallamu, B. S., & Saat, N. A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian Review of Accounting.
Klapper, L.F. & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of Corporate Finance, 10(5), 703-728.
Kyereboah-Coleman, A. (2008). Corporate governance and firm performance in Africa: A dynamic panel data analysis. Studies in Economics and Econometrics, 32(2), 1-24.
Mishra, R., & Kapil, S. (2017), Effect of ownership structure and board structure on firm value: evidence from India. Corporate Governance: The International Journal of Business in Society, 17(4), 700-726.
Pfeffer, J.S., & Salancik, G., (1978). The external control of organizations: a resource dependence perspective. New York.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Saleh, N. M., Iskandar, T. M., & Rahmat, M. M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting.
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783.
Stiglitz, J.E., & Weiss, A. (1981). Credit rationing in markets with imperfect information. The American Economic Review, 71(3), 393-410.
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300-327.
Zhou, H., Owusu-Ansah, S., & Maggina, A. (2018). Board of directors, audit committee, and firm performance: Evidence from Greece. Journal of International Accounting, Auditing and Taxation, 31, 20-36.