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.
Refrences
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.
Adams, R. B., & Ferreira, D. (2007). A theory of friendly boards. The Journal of Finance, 62(1), 217-250.
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291-309.
Adams, R. B., Hermalin, B. E., & Weisbach, M. S. (2010). The role of board of directors in corporate governance: A conceptual framework and survey. Journal of Economic Literature, 48, 59–108.
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-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.
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
Arel, B., Brody, R., & Pany, K. (2006). Findings on the effects of audit firm rotation on the audit process under varying strengths of corporate governance. Advances in Accounting, 22, 1-27.
Baccouche, S., Hadriche, M., & Omri, A. (2014). Multiple directorships and board meeting frequency: Evidence from France. Applied Financial Economics, 24(14), 983-992.
Bagais, O., & Aljaaidi, K. (2020). Corporate governance attributes and firm performance in Saudi Arabia. Accounting, 6(6), 923-930.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Birkett, B. (1980). Perceptions of the Role of Corporate Audit Committees. [Doctoral Dissertation]. The Louisiana State University.
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.
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.
Carcello, J., & Neal, T. (2003). Audit committee characteristics and auditor dismissals following" new" going-concern reports. Accounting Review, 78(1), 95-117.
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.
Dellaportas, S., Leung, P., Cooper, B. J., 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.
Dey, A. (2008). Corporate governance and agency conflicts. Journal of Accounting Research, 46(5), 1143-1181.
Evans, D. S. (1987a). The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries. The Journal of Industrial Economics, 35(4), 567-581.
Evans, D. S. (1987b). Tests of alternative theories of firm growth. Journal of Political Economy, 95(4), 657-674.
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
Habtoor, O., Hassan, W., & Aljaaidi, K. (2019). The relationship between board committees and corporate risk disclosure in Saudi listed companies. International Journal of Advanced and Applied Sciences, 6(12), 41-57.
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).
Hassan, W. K., Aljaaidi, K. S., Bin Abidin, S., & Nasser, A. M. (2018). Internal corporate governance mechanisms and audit quality: Evidence from GCC region. International Journal of Advanced and Applied Sciences, 5(8), 72-90.
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.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
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.
Maraghni, I., & Nekhili, M. (2014). Audit committee diligence in French companies: a question of independence or competence? Comptabilité-Contrôle-Audit, 20(2), 95-124.
Mautz, R., & Neumann, F. (1977). Corporate audit committees: Policies and practices. Cleveland, OH Ernst & Ernst.
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.
Naveen, L., Daniel, N. D., & McConnell, J. J. (2013). The advisory role of foreign directors in US firms. Available at SSRN 2023420.
Owens‐Jackson, L. A., Robinson, D., & Shelton, S. W. (2009). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Journal of Business, 24(1), 57-66.
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.
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.
Thiruvadi, S. (2012). Gender differences and audit committee diligence. Gender in Management: An International Journal, 27(6), 366-379.
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.
Adams, R. B., & Ferreira, D. (2007). A theory of friendly boards. The Journal of Finance, 62(1), 217-250.
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291-309.
Adams, R. B., Hermalin, B. E., & Weisbach, M. S. (2010). The role of board of directors in corporate governance: A conceptual framework and survey. Journal of Economic Literature, 48, 59–108.
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-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.
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
Arel, B., Brody, R., & Pany, K. (2006). Findings on the effects of audit firm rotation on the audit process under varying strengths of corporate governance. Advances in Accounting, 22, 1-27.
Baccouche, S., Hadriche, M., & Omri, A. (2014). Multiple directorships and board meeting frequency: Evidence from France. Applied Financial Economics, 24(14), 983-992.
Bagais, O., & Aljaaidi, K. (2020). Corporate governance attributes and firm performance in Saudi Arabia. Accounting, 6(6), 923-930.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Birkett, B. (1980). Perceptions of the Role of Corporate Audit Committees. [Doctoral Dissertation]. The Louisiana State University.
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.
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.
Carcello, J., & Neal, T. (2003). Audit committee characteristics and auditor dismissals following" new" going-concern reports. Accounting Review, 78(1), 95-117.
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.
Dellaportas, S., Leung, P., Cooper, B. J., 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.
Dey, A. (2008). Corporate governance and agency conflicts. Journal of Accounting Research, 46(5), 1143-1181.
Evans, D. S. (1987a). The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries. The Journal of Industrial Economics, 35(4), 567-581.
Evans, D. S. (1987b). Tests of alternative theories of firm growth. Journal of Political Economy, 95(4), 657-674.
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
Habtoor, O., Hassan, W., & Aljaaidi, K. (2019). The relationship between board committees and corporate risk disclosure in Saudi listed companies. International Journal of Advanced and Applied Sciences, 6(12), 41-57.
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).
Hassan, W. K., Aljaaidi, K. S., Bin Abidin, S., & Nasser, A. M. (2018). Internal corporate governance mechanisms and audit quality: Evidence from GCC region. International Journal of Advanced and Applied Sciences, 5(8), 72-90.
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.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
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.
Maraghni, I., & Nekhili, M. (2014). Audit committee diligence in French companies: a question of independence or competence? Comptabilité-Contrôle-Audit, 20(2), 95-124.
Mautz, R., & Neumann, F. (1977). Corporate audit committees: Policies and practices. Cleveland, OH Ernst & Ernst.
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.
Naveen, L., Daniel, N. D., & McConnell, J. J. (2013). The advisory role of foreign directors in US firms. Available at SSRN 2023420.
Owens‐Jackson, L. A., Robinson, D., & Shelton, S. W. (2009). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Journal of Business, 24(1), 57-66.
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.
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.
Thiruvadi, S. (2012). Gender differences and audit committee diligence. Gender in Management: An International Journal, 27(6), 366-379.
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.