This study aims to present further evidence of cost stickiness by employing Selling, General, and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit committee meetings and audit quality on cost stickiness. The study used data from listed companies on the Saudi Arabian stock exchange during 2015–2019. Based on pooled panel data regression, the study proves that the SG&A costs are sticky. The results show the level of SG&A costs increases more with an increase in sales revenue (activity) while it decreases less with an equivalent reduction in sales revenue (activity). Also, this study finds that the frequency of audit committee meetings decreases the magnitude stickiness of SG&A costs, which supports the view that frequent meetings of AC significantly enhance its overseeing function and effectiveness. The study further reveals that audit quality “by BIG4 audit firms” is not related to reduced cost stickiness. This result implies that there is no difference in CS between companies audited by BIG4 or by non-BIG4. In general, the research highlights the importance of AC diligence (i.e., meetings) in improving its effectiveness and controlling management’s discretions affecting the cost structure in the context of sticky cost behavior.

BC innovation is increasingly recognized in the accounting domain as a transformative technology with significant implications for accounting practices. This research aims to examine the potential digital transformations in Saudi businesses regarding the integration and adoption of BC technology into accounting practices. To analyze the associations between variables, the research design employs a quantitative method using PLS-SEM by Smart-PLS. Data were collected from a convenience sample of 208 respondents employing a standardized questionnaire. The results reveal that budgeting processes, transaction recording, and accounting adjustments, as well as BC's awareness, are positively influenced by the adoption of BC innovation. The findings, however, indicate that accounting operations should further support their innovative capabilities to remain aligned with rapid technological advancements. These results contribute to the existence of a stock of knowledge on the use of BC in accounting and auditing, also delivering empirical evidence of its benefits in an emerging nation The study has practical implications for accountants, businesses, policymakers, and researchers. The results can help businesses in efficiently gaining an advantage from BC developments to promote their accounting processes. Policymakers can adopt these outcomes to establish supporting regulations and frameworks that motivate the adoption and integration of BC innovation in the domain.

The value chain and the target cost play significant role in achieving competitive advantage in many areas where both concepts are complement to each other. The two concepts also aim to reduce cost and maintain product quality. The current research aims to establish a framework of complementary association between value chain analysis and target costing system to achieve competitive advantage in manufacturing companies of Saudi Arabia. The study uses exploratory research to study the problem with the help of a structured questionnaire. The reported results show that target costing aids the manufacturing firms of Saudi Arabia in achieving the competitive advantage, and similar type of result holds with the value chain analysis. However, the target costing method is having an insignificant relationship with competitive advantage when combined with value chain analysis method, even after controlling for difficulties.