How to cite this paper
Aljaaidi, K. (2021). Ownership of local corporations and audit committee diligence: An empirical evidence from an emerging economy.Accounting, 7(5), 1095-1100.
Refrences
Agrawal, A., & Knoeber, C. R. (1996). Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis, 31(3), 377-397.
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.
Aljaaidi, K. S., Bagais, O. A., & Adow, A. H. E. (2021). The impact of board activity on the audit committee's effectiveness score: Empirical evidence from Saudi Arabia. The Journal of Asian Finance, Economics, and Business, 8(1), 179-185.
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.
Aljaaidi, K., Sharma, R., & Bagais, O. (2021). The effect of board characteristics on the audit committee meeting frequency. Accounting, 7(4), 899-906.
Al-Najjar, B. (2012). The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13(2), 178-190
Alsaeed, K. (2006). The association between firm‐specific characteristics and disclosure. Managerial Auditing Journal, 21(5).
Al-Shammari, B., Brown, P., & Tarca, A. (2008). An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. The International Journal of Accounting, 43(4), 425-447.
ASTUTI, R. N., FACHRURROZIE, F., AMAL, M. I., & ZAHRA, S. F. (2020). Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure? The Journal of Asian Finance, Economics, and Business, 7(7), 199-208.
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.
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.
Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in East Asian corporations. Journal of financial Economics, 58(1-2), 81-112.
Dey, A. (2008). Corporate governance and agency conflicts. Journal of Accounting Research, 46(5), 1143-1181.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
Dharwadkar, B., George, G., & Brandes, P. (2000). Privatization in emerging economies: An agency theory perspective. Academy of Management Review, 25(3), 650-669.
Douma, S., George, R., & Kabir, R. (2006). Foreign and domestic ownership, business groups, and firm performance: Evidence from a large emerging market. Strategic Management Journal, 27(7), 637-657.
Gillan, S., & Starks, L. T. (2003). Corporate governance, corporate ownership, and the role of institutional investors: A global perspective. Weinberg Center for Corporate Governance Working Paper, (2003-01).
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.
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.
Hassan, Y., Hijazi, R., & Naser, K. (2017). Does audit committee substitute or complement other corporate governance mechanisms. Managerial Auditing Journal, 32(7).
Khanna, T., & Palepu, K. (2000). The future of business groups in emerging markets: Long-run evidence from Chile. Academy of Management Journal, 43(3), 268-285.
Kyereboah‐Coleman, A. (2007). The impact of capital structure on the performance of microfinance institutions. The Journal of Risk Finance.
Leung, P., Cooper, B. J., & Robertson, P. T. (2003). The role of internal audit in corporate governance & management. School of Accounting and Law, RMIT University.
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.
O’Sullivan, M., Percy, M., & Stewart, J. (2008). Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report. Journal of Management and Governance, 12(1), 5-35.
Omer, W. K. H., Aljaaidi, K. S., & Nasser, A. M. (2020). The Presence of Controlled Family Members on the Board, Board Size, Board Meetings and Audit Quality in the Kingdom of Saudi Arabia. International Journal of Business, 25(4), 382-398.
Omran, M. M., Bolbol, A., & Fatheldin, A. (2008). Corporate governance and firm performance in Arab equity markets: Does ownership concentration matter?. International Review of Law and Economics, 28(1), 32-45.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Rahman, M. M., Meah, M. R., & Chaudhory, N. U. (2019). The impact of audit characteristics on firm performance: an empirical study from an emerging economy. The Journal of Asian Finance, Economics, and Business, 6(1), 59-69.
Rahmat, M. M., Iskandar, T. M., & Saleh, N. M. (2009). Audit committee characteristics in financially distressed and non‐distressed companies. Managerial Auditing Journal, 24(7).
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, 24(7).
Ward, A. J., Brown, J. A., & Rodriguez, D. (2009). Governance bundles, firm performance, and the substitutability and complementarity of governance mechanisms. Corporate Governance: An International Review, 17(5), 646-660.
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.
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.
Aljaaidi, K. S., Bagais, O. A., & Adow, A. H. E. (2021). The impact of board activity on the audit committee's effectiveness score: Empirical evidence from Saudi Arabia. The Journal of Asian Finance, Economics, and Business, 8(1), 179-185.
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.
Aljaaidi, K., Sharma, R., & Bagais, O. (2021). The effect of board characteristics on the audit committee meeting frequency. Accounting, 7(4), 899-906.
Al-Najjar, B. (2012). The determinants of board meetings: evidence from categorical analysis. Journal of Applied Accounting Research, 13(2), 178-190
Alsaeed, K. (2006). The association between firm‐specific characteristics and disclosure. Managerial Auditing Journal, 21(5).
Al-Shammari, B., Brown, P., & Tarca, A. (2008). An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. The International Journal of Accounting, 43(4), 425-447.
ASTUTI, R. N., FACHRURROZIE, F., AMAL, M. I., & ZAHRA, S. F. (2020). Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure? The Journal of Asian Finance, Economics, and Business, 7(7), 199-208.
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.
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.
Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in East Asian corporations. Journal of financial Economics, 58(1-2), 81-112.
Dey, A. (2008). Corporate governance and agency conflicts. Journal of Accounting Research, 46(5), 1143-1181.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
Dharwadkar, B., George, G., & Brandes, P. (2000). Privatization in emerging economies: An agency theory perspective. Academy of Management Review, 25(3), 650-669.
Douma, S., George, R., & Kabir, R. (2006). Foreign and domestic ownership, business groups, and firm performance: Evidence from a large emerging market. Strategic Management Journal, 27(7), 637-657.
Gillan, S., & Starks, L. T. (2003). Corporate governance, corporate ownership, and the role of institutional investors: A global perspective. Weinberg Center for Corporate Governance Working Paper, (2003-01).
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.
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.
Hassan, Y., Hijazi, R., & Naser, K. (2017). Does audit committee substitute or complement other corporate governance mechanisms. Managerial Auditing Journal, 32(7).
Khanna, T., & Palepu, K. (2000). The future of business groups in emerging markets: Long-run evidence from Chile. Academy of Management Journal, 43(3), 268-285.
Kyereboah‐Coleman, A. (2007). The impact of capital structure on the performance of microfinance institutions. The Journal of Risk Finance.
Leung, P., Cooper, B. J., & Robertson, P. T. (2003). The role of internal audit in corporate governance & management. School of Accounting and Law, RMIT University.
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.
O’Sullivan, M., Percy, M., & Stewart, J. (2008). Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report. Journal of Management and Governance, 12(1), 5-35.
Omer, W. K. H., Aljaaidi, K. S., & Nasser, A. M. (2020). The Presence of Controlled Family Members on the Board, Board Size, Board Meetings and Audit Quality in the Kingdom of Saudi Arabia. International Journal of Business, 25(4), 382-398.
Omran, M. M., Bolbol, A., & Fatheldin, A. (2008). Corporate governance and firm performance in Arab equity markets: Does ownership concentration matter?. International Review of Law and Economics, 28(1), 32-45.
Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3), 265-279.
Rahman, M. M., Meah, M. R., & Chaudhory, N. U. (2019). The impact of audit characteristics on firm performance: an empirical study from an emerging economy. The Journal of Asian Finance, Economics, and Business, 6(1), 59-69.
Rahmat, M. M., Iskandar, T. M., & Saleh, N. M. (2009). Audit committee characteristics in financially distressed and non‐distressed companies. Managerial Auditing Journal, 24(7).
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, 24(7).
Ward, A. J., Brown, J. A., & Rodriguez, D. (2009). Governance bundles, firm performance, and the substitutability and complementarity of governance mechanisms. Corporate Governance: An International Review, 17(5), 646-660.
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.