How to cite this paper
Aljaaidi, K & Bagais, O. (2021). The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia.Accounting, 7(2), 391-394.
Refrences
Abdullah, M. D. F., Ardiansah, M. N., & Hamidah, N. (2017). The effect of company size, company age, public ownership and audit quality on internet financial reporting. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 153-166.
Aljaaidi, K. S., & Hassan, W. K. (2020). Energy industry performance in Saudi Arabia: Empirical evidence. International Journal of Energy Economics and Policy, 10(4), 271-277.
Al-Najjar, B. (2012) The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13, 178–90.
Archambeault, D., & DeZoort, F. (2001). Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5(1), 33
Bagais, O., & Aljaaidi, K. (2020). Corporate governance attributes and firm performance in Saudi Arabia. Accounting, 6(6), 923-930.
Braswell, M., Daniels, R. B., Landis, M., & Chang, C. C. A. (2012). Characteristics of diligent audit committees. Journal of Business & Economics Research (JBER), 10(4), 191-206.
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.
Collier, P., & Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4-5), 311-332.
Evans, D. S. (1987a). Tests of alternative theories of firm growth. Journal of Political Economy, 95(4), 657-674.
Evans, D. S. (1987b). The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries. The Journal of Industrial Economics, 35(4), 567-581.
Geroski, P. A. (1995). Market structure, corporate performance, and innovative activity. OUP Catalogue.
Greco, G. (2011). Determinants of board and audit committee meeting frequency. Managerial Auditing Journal, 26(3), 208-229
Gregory, B. T., Rutherford, M. W., Oswald, S., & Gardiner, L. (2005). An empirical investigation of the growth cycle theory of small firm financing. Journal of Small Business Management, 43(4), 382-392.
Hair, J. F., Sarstedt, M., Pieper, T. M., & Ringle, C. M. (2012). The use of partial least squares structural equation modeling in strategic management research: a review of past practices and recommendations for future applications. Long Range Planning, 45(5-6), 320-340.
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182.
Maraghni, I., & Nekhili, M. (2014). Audit committee diligence in French companies: a question of independence or competence? Comptabilité-Contrôle-Audit, 20(2), 95-124.
McMullen, D. A., & Raghunandan, K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy, 182(2), 79.
Méndez, C. F., & García, R. A. (2007). The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence. Corporate Governance: An International Review, 15(5), 909-922.
Menon, K., & Williams, J. D. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2), 121-139.
Pucheta‐Martínez, M. C., & De Fuentes, C. (2007). The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context. Corporate Governance: An International Review, 15(6), 1394-1412.
Qasim, A. (2020). Examining the quality of audit committee work: An empirical examination of the determinants of audit committee diligence in the UAE. Calitatea, 21(176), 109-111.
Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry. European Journal of Management and Business Economics, 26(1).
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Sharma, V., Naiker, V., & Lee, B. (2009). Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons, 23(3), 245-263.
Stinchcombe, A. L. (2000). Social structure and organizations. Emerald Group Publishing Limited.
Thiruvadi, S. (2012). Gender differences and audit committee diligence. Gender in Management: An International Journal.
Umoren, A. O., & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: a case of quoted companies in Nigeria. Research Journal of Finance and Accounting, 4(12), 72-80.
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142.
Wolnizer, P. (1995). Are audit committees red herrings. Abacus, 31(1), 45-66.
Yin, F., Gao, S., Li, W., & Lv, H. (2012). Determinants of audit committee meeting frequency: evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
Aljaaidi, K. S., & Hassan, W. K. (2020). Energy industry performance in Saudi Arabia: Empirical evidence. International Journal of Energy Economics and Policy, 10(4), 271-277.
Al-Najjar, B. (2012) The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13, 178–90.
Archambeault, D., & DeZoort, F. (2001). Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5(1), 33
Bagais, O., & Aljaaidi, K. (2020). Corporate governance attributes and firm performance in Saudi Arabia. Accounting, 6(6), 923-930.
Braswell, M., Daniels, R. B., Landis, M., & Chang, C. C. A. (2012). Characteristics of diligent audit committees. Journal of Business & Economics Research (JBER), 10(4), 191-206.
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.
Collier, P., & Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4-5), 311-332.
Evans, D. S. (1987a). Tests of alternative theories of firm growth. Journal of Political Economy, 95(4), 657-674.
Evans, D. S. (1987b). The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries. The Journal of Industrial Economics, 35(4), 567-581.
Geroski, P. A. (1995). Market structure, corporate performance, and innovative activity. OUP Catalogue.
Greco, G. (2011). Determinants of board and audit committee meeting frequency. Managerial Auditing Journal, 26(3), 208-229
Gregory, B. T., Rutherford, M. W., Oswald, S., & Gardiner, L. (2005). An empirical investigation of the growth cycle theory of small firm financing. Journal of Small Business Management, 43(4), 382-392.
Hair, J. F., Sarstedt, M., Pieper, T. M., & Ringle, C. M. (2012). The use of partial least squares structural equation modeling in strategic management research: a review of past practices and recommendations for future applications. Long Range Planning, 45(5-6), 320-340.
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182.
Maraghni, I., & Nekhili, M. (2014). Audit committee diligence in French companies: a question of independence or competence? Comptabilité-Contrôle-Audit, 20(2), 95-124.
McMullen, D. A., & Raghunandan, K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy, 182(2), 79.
Méndez, C. F., & García, R. A. (2007). The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence. Corporate Governance: An International Review, 15(5), 909-922.
Menon, K., & Williams, J. D. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2), 121-139.
Pucheta‐Martínez, M. C., & De Fuentes, C. (2007). The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context. Corporate Governance: An International Review, 15(6), 1394-1412.
Qasim, A. (2020). Examining the quality of audit committee work: An empirical examination of the determinants of audit committee diligence in the UAE. Calitatea, 21(176), 109-111.
Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry. European Journal of Management and Business Economics, 26(1).
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Sharma, V., Naiker, V., & Lee, B. (2009). Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons, 23(3), 245-263.
Stinchcombe, A. L. (2000). Social structure and organizations. Emerald Group Publishing Limited.
Thiruvadi, S. (2012). Gender differences and audit committee diligence. Gender in Management: An International Journal.
Umoren, A. O., & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: a case of quoted companies in Nigeria. Research Journal of Finance and Accounting, 4(12), 72-80.
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142.
Wolnizer, P. (1995). Are audit committees red herrings. Abacus, 31(1), 45-66.
Yin, F., Gao, S., Li, W., & Lv, H. (2012). Determinants of audit committee meeting frequency: evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.