This study examines two models of knowledge sharing. Model 1 investigates the association of willingness to share knowledge, ability to share knowledge and knowledge sharing. Model 2 tests the individual’s effectiveness as an integration term of willingness to share and ability to share with knowledge sharing. The final sample of this study consists of 204 accounting students at Umm Al-Gura University for the academic year 2013/2014. Using a survey-based methodology, the multiple regression of Model 1 shows that the willingness to share and the ability to share knowledge are associated positively with knowledge sharing. In addition, the result of the simple regression of Model 2 illustrates that individual’s effectiveness was positively associated with knowledge sharing. The results of this study are useful for educational policy makers in Saudi Arabia and elsewhere, as there is an opportunity of enhancing the knowledge sharing in the educational context.

The objective of this study is to empirically evaluate the associations of information technology, supply chain management, and logistic capability with a competitive advantage of some Saudi Arabia industry during the year of 2020 using Resource-based Theory. Using the information from a self-administered survey with an ultimate sample of 118 respondents, the outcome of Multiple Regression indicates a significant positive correlations of information technology, supply chain management, and logistics capabilities strategies with a competitive advantage. The outcome of this study should be applied by the company’s top management to improve their supply chain management within strategic plans, as a result, increase the magnitude of their competitive advantage and financial performance.

This paper examines the association of the presence of royal family members on the board of directors with audit committee effectiveness. The sample of this study consists of 444 listed manufactured firms in Saudi Arabia for the period 2012-2019. Using the Pooled OLS regression, the result of the study shows that royal family ownership is associated with audit committee effectiveness, giving support to the substitution hypothesis. The result indicates that members from the royal families are good monitors imposed into the companies' managements as both taking the role of decision makers and owners who may substitute the effectiveness of the audit committee. The presence of royal family members on the board has an alternative for the effectiveness of the audit committee. The marginal effect of audit committee effectiveness as an internal corporate governance mechanism is substituted by the presence of royal family members on the board. This study provides insightful evidence to regulators and policy makers at the company and country levels on the relationship of royal family ownership and audit committee effectiveness.

The aim of this study is to empirically examine the association between audit efficiency and board activity among listed energy companies in Saudi Stock Exchange (Tadawul) for the period 2012-2019. The final sample of this study consists of 32 firm-year observations. Using the Pooled OLS regression, the study finds that audit efficiency was positively related to board activity. Moreover, the result indicates the complementary role of monitoring mechanisms in which audit efficiency complements the board activity. The study also provides insightful evidence to policy makers on the link of audit efficiency and board activity among energy companies.

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.

This study aims to examine the effect of company experience on audit committee diligence among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 191 firm-year observations. Using the Pooled OLS regression, the study finds that there was a positive impact of company experience on audit committee diligence. The study provides insightful evidence to policy makers on the determinants influencing the audit committee diligence among manufacturing companies.

The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.

The aim of this study is to explore the Days sales of inventory (DSI) as an indicator for inventory management among energy companies in Saudi Arabia for the period ranging from 2012 to 2019. The results of this study indicate that Aldrees company is ranked the first in terms of managing its inventory in which the average value of the DSI for the period 2013-2019 was 5 days. The second rank in terms of the DSI value for the period 2012-2019 belongs to Bahri company in which the average DSI was 23 days. While the third rank was Petro Rabigh in which the DSI average was 31 days. The results of this study should be useful to policy makers at the company management and other external stakeholders such as investors, auditors and lenders.