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Growing Science » Accounting » The effect of board characteristics on the audit committee meeting frequency

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Accounting

ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print)
Quarterly Publication
Volume 7 Issue 4 pp. 899-906 , 2021

The effect of board characteristics on the audit committee meeting frequency Pages 899-906 Right click to download the paper Download PDF

Authors: Khaled Salmen Aljaaidi, Raj Bahadur Sharma, Omar Ali Bagais

DOI: 10.5267/j.ac.2021.1.018

Keywords: Audit committee meeting frequency, Board size, board meeting, Saudi Arabia

Abstract: The focus of this study is to examine the impact of board of directors’ size and meetings on the audit committee meeting frequency among energy, materials and food and beverages sectors listed on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 198 firm-year observations. Using the Pooled OLS regression, this study finds that board meeting is positively associated with audit committee meeting frequency. Furthermore, this study fails to report an association between board size and audit committee meeting frequency. This study provides insightful evidence to policy makers on the determinants influencing the audit committee meeting frequency among manufacturing companies.

How to cite this paper
Aljaaidi, K., Sharma, R & Bagais, O. (2021). The effect of board characteristics on the audit committee meeting frequency.Accounting, 7(4), 899-906.

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Journal: Accounting | Year: 2021 | Volume: 7 | Issue: 4 | Views: 3017 | Reviews: 0

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