How to cite this paper
Aljaaidi, K., Bagais, O & AlAbdullatif, S. (2021). Audit efficiency and board activity in Saudi Arabia: Empirical investigation.Accounting, 7(4), 893-898.
Refrences
Agrawal, A., & Knoeber, C. R. (2001). Do some outside directors play a political role?. The Journal of Law and Economics, 44(1), 179-198.
Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226.
Al-Daoud, K. I., Saidin, S. Z., & Abidin, S. (2016). Board meeting and firm performance: Evidence from the Amman stock exchange. Corporate Board: Role, Duties and Composition, 12(2), 6-11.
Allen, R. D., Hermanson, D. R., Kozloski, T. M., & Ramsay, R. J. (2006). Auditor risk assessment: Insights from the academic literature. Accounting Horizons, 20(2), 157-177.
Al-Najjar, B. (2012) The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13, 178–90.
Ashbaugh, H., & Warfield, T. D. (2003). Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2(1), 1-21.
Baccouche, S., Hadriche, M., & Omri, A. (2014). Multiple directorships and board meeting frequency: Evidence from France. Applied Financial Economics, 24(14), 983-992.
Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing, 12(1), 1.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25(100), 227-239.
Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33(2), 27-57.
Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553.
Byrne, J. (1996). The National Association of Corporate Directors’ New Guidelines Won’t Tolerate Inattentive, Passive Uninformed Board Members. Business Week, 25.
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384.
Chahine, S., & Tohmé, N. S. (2009). Is CEO duality always negative? An exploration of CEO duality and ownership structure in the Arab IPO context. Corporate Governance: An International Review, 17(2), 123-141.
Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47.
Choi, J. H., & Wong, T. J. (2007). Auditors' governance functions and legal environments: An international investigation. Contemporary Accounting Research, 24(1), 13-46.
Coles, J. L., Daniel, N. D., & Naveen, L. (2008). Boards: Does one size fit all?. Journal of Financial Economics, 87(2), 329-356.
Collier, P., & Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4-5), 311-332.
Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising boardroom performance. Harvard Business Review, 76, 136-164.
DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. Auditing, 11(1), 16.
DeFond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19(1), 49-66.
Dopuch, N., Holthausen, R. W., & Leftwich, R. W. (1986). Abnormal stock returns associated with media disclosures of ‘subject to’qualified audit opinions. Journal of Accounting and Economics, 8(2), 93-117.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Ferreira, D., Ferreira, M. A., & Raposo, C. C. (2011). Board structure and price informativeness. Journal of Financial Economics, 99(3), 523-545.
Greco, G. (2011). Determinants of board and audit committee meeting frequency. Managerial Auditing Journal, 26(3), 208-229
Hahn, P. D., & Lasfer, M. (2007). Vanishing board meetings: Has governance doomed the board meeting. London: Cass Business School Research Paper.
Hahn, P. D., & Lasfer, M. (2016). Impact of foreign directors on board meeting frequency. International Review of Financial analysis, 46, 295-308.
Haniffa, R., Yatim, P., Kent, P., & Clarkson, P. (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal, 21(7).
Jiraporn, P., Davidson III, W. N., DaDalt, P., & Ning, Y. (2009). Too busy to show up? An analysis of directors’ absences. The Quarterly Review of Economics and Finance, 49(3), 1159-1171.
Kaplan, S. E., & Williams, D. D. (2013). Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review, 88(1), 199-232.
Khasharmeh, H. A., & Aljifri, K. (2010). The timeliness of annual reports in Bahrain and the United Arab Emirates: An empirical comparative study. The International Journal of Business and Finance Research, 4(1), 51-71.
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182.
Lin, Y. F., Yeh, Y. M. C., & Yang, F. M. (2014). Supervisory quality of board and firm performance: a perspective of board meeting attendance. Total Quality Management & Business Excellence, 25(3-4), 264-279.
Lipton, M., & Lorsch, J. W. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 48(1), 59-77.
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.
Naveen, L., Daniel, N. D., & McConnell, J. J. (2013). The advisory role of foreign directors in US firms. Available at SSRN 2023420.
Newton, J. D., & Ashton, R. H. (1989). The association between audit technology and audit delay. Auditing-a Journal of Practice & Theory, 8, 22-37.
Pincus, K. V., Bernardi, R. A., & Ludwig, S. E. (1999). Audit effectiveness versus audit efficiency: Are the two in conflict?. International Journal of Auditing, 3(2), 121-133.
Piot, C., Dumontier, P., & Janin, R. (2015). IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?. Available at SSRN 1754504.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Ramos, R., & Olalla, M. (2011) Board characteristics and firm performance in public founder- and nonfounder-led family businesses. Journal of Family Business Strategy, 2, 220–31.
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.
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142.
Wallace, R. S. O., & Briston, R. J. (1993). Improving the accounting infrastructure in developing countries. Research in Third World Accounting, 2, 201-224.
Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226.
Al-Daoud, K. I., Saidin, S. Z., & Abidin, S. (2016). Board meeting and firm performance: Evidence from the Amman stock exchange. Corporate Board: Role, Duties and Composition, 12(2), 6-11.
Allen, R. D., Hermanson, D. R., Kozloski, T. M., & Ramsay, R. J. (2006). Auditor risk assessment: Insights from the academic literature. Accounting Horizons, 20(2), 157-177.
Al-Najjar, B. (2012) The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13, 178–90.
Ashbaugh, H., & Warfield, T. D. (2003). Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2(1), 1-21.
Baccouche, S., Hadriche, M., & Omri, A. (2014). Multiple directorships and board meeting frequency: Evidence from France. Applied Financial Economics, 24(14), 983-992.
Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing, 12(1), 1.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25(100), 227-239.
Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33(2), 27-57.
Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553.
Byrne, J. (1996). The National Association of Corporate Directors’ New Guidelines Won’t Tolerate Inattentive, Passive Uninformed Board Members. Business Week, 25.
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384.
Chahine, S., & Tohmé, N. S. (2009). Is CEO duality always negative? An exploration of CEO duality and ownership structure in the Arab IPO context. Corporate Governance: An International Review, 17(2), 123-141.
Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47.
Choi, J. H., & Wong, T. J. (2007). Auditors' governance functions and legal environments: An international investigation. Contemporary Accounting Research, 24(1), 13-46.
Coles, J. L., Daniel, N. D., & Naveen, L. (2008). Boards: Does one size fit all?. Journal of Financial Economics, 87(2), 329-356.
Collier, P., & Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4-5), 311-332.
Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising boardroom performance. Harvard Business Review, 76, 136-164.
DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. Auditing, 11(1), 16.
DeFond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19(1), 49-66.
Dopuch, N., Holthausen, R. W., & Leftwich, R. W. (1986). Abnormal stock returns associated with media disclosures of ‘subject to’qualified audit opinions. Journal of Accounting and Economics, 8(2), 93-117.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Ferreira, D., Ferreira, M. A., & Raposo, C. C. (2011). Board structure and price informativeness. Journal of Financial Economics, 99(3), 523-545.
Greco, G. (2011). Determinants of board and audit committee meeting frequency. Managerial Auditing Journal, 26(3), 208-229
Hahn, P. D., & Lasfer, M. (2007). Vanishing board meetings: Has governance doomed the board meeting. London: Cass Business School Research Paper.
Hahn, P. D., & Lasfer, M. (2016). Impact of foreign directors on board meeting frequency. International Review of Financial analysis, 46, 295-308.
Haniffa, R., Yatim, P., Kent, P., & Clarkson, P. (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal, 21(7).
Jiraporn, P., Davidson III, W. N., DaDalt, P., & Ning, Y. (2009). Too busy to show up? An analysis of directors’ absences. The Quarterly Review of Economics and Finance, 49(3), 1159-1171.
Kaplan, S. E., & Williams, D. D. (2013). Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review, 88(1), 199-232.
Khasharmeh, H. A., & Aljifri, K. (2010). The timeliness of annual reports in Bahrain and the United Arab Emirates: An empirical comparative study. The International Journal of Business and Finance Research, 4(1), 51-71.
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182.
Lin, Y. F., Yeh, Y. M. C., & Yang, F. M. (2014). Supervisory quality of board and firm performance: a perspective of board meeting attendance. Total Quality Management & Business Excellence, 25(3-4), 264-279.
Lipton, M., & Lorsch, J. W. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 48(1), 59-77.
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.
Naveen, L., Daniel, N. D., & McConnell, J. J. (2013). The advisory role of foreign directors in US firms. Available at SSRN 2023420.
Newton, J. D., & Ashton, R. H. (1989). The association between audit technology and audit delay. Auditing-a Journal of Practice & Theory, 8, 22-37.
Pincus, K. V., Bernardi, R. A., & Ludwig, S. E. (1999). Audit effectiveness versus audit efficiency: Are the two in conflict?. International Journal of Auditing, 3(2), 121-133.
Piot, C., Dumontier, P., & Janin, R. (2015). IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?. Available at SSRN 1754504.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Ramos, R., & Olalla, M. (2011) Board characteristics and firm performance in public founder- and nonfounder-led family businesses. Journal of Family Business Strategy, 2, 220–31.
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.
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142.
Wallace, R. S. O., & Briston, R. J. (1993). Improving the accounting infrastructure in developing countries. Research in Third World Accounting, 2, 201-224.