The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia

Autor: Aljaaidi, Khaled Salmen, Bagais, Omar Ali
Jazyk: angličtina
Rok vydání: 2021
Předmět:
Zdroj: Accounting, Pp 391-294 (2021)
Druh dokumentu: article
ISSN: 2369-7393
2369-7407
DOI: 10.5267/j.ac.2020.11.013
Popis: 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.
Databáze: Directory of Open Access Journals