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      KCI등재 SCOPUS

      Government-Controlled Companies and Audit Committee Effectiveness: An Empirical Study on Saudi Stock Exchange

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      https://www.riss.kr/link?id=A107386428

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      다국어 초록 (Multilingual Abstract)

      This study attempts to examine whether ownership of government-controlled corporations and audit committee effectiveness are related. The population of this study is 431 listed manufactured firms in the Saudi Stock Exchange (Tadawul) for the period 20...

      This study attempts to examine whether ownership of government-controlled corporations and audit committee effectiveness are related.
      The population of this study is 431 listed manufactured firms in the Saudi Stock Exchange (Tadawul) for the period 2012–2019 that published their financial and annual reports for the period 2012–2019. This population criterion is based on considerations that manufacturing companies listed on Tadawul have publicly accessible data and they have greater obligations to implement corporate governance code. Using the complementary hypothesis, this study predicts that there is a positive relationship between the ownership of government-controlled companies and audit committee effectiveness. The Pooled OLS regression shows that government-controlled companies’ ownership is positively associated with audit committee effectiveness. Our study also indicates that ownership of government-controlled companies as a governance monitoring mechanism becomes more effective as it is combined with audit committee effectiveness which is another governance monitoring mechanism. The results of this study provide insightful evidence to policymakers at the company and country levels on the relationship of government-corporate ownership and audit committee effectiveness.

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      참고문헌 (Reference)

      1 Pucheta-Martínez, M. C., "The impact of audit committee characteristics on the enhancement of the quality of financial reporting : An empirical study in the Spanish context" 15 (15): 1394-1412, 2007

      2 Khaled Salmen ALJAAIDI, "The Impact of Board Activity on The Audit Committee’s Effectiveness Score: Empirical Evidence from Saudi Arabia" 한국유통과학회 8 (8): 179-185, 2021

      3 Lisa A. Owens‐Jackson, "The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting" Emerald 24 (24): 57-66, 2009

      4 Ying-fen Lin, "Supervisory quality of board and firm performance: a perspective of board meeting attendance" Informa UK Limited 25 (25): 264-279, 2014

      5 Fama, E. F., "Separation of ownership and control" 26 (26): 301-325, 1983

      6 Waddah Kamal Hassan, "Internal corporate governance mechanisms and audit quality: Evidence from GCC region" International Journal of Advanced and Applied Sciences 5 (5): 72-90, 2018

      7 Puan Yatim, "Governance structures, ethnicity, and audit fees of Malaysian listed firms" Emerald 21 (21): 757-782, 2006

      8 Barbara Arel, "Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance" Elsevier BV 22 : 1-27, 2006

      9 Qasim, A., "Examining the quality of audit committee work : An empirical examination of the determinants of audit committee diligence in the UAE" 21 (21): 109-111, 2020

      10 Resa Nur ASTUTI, "Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure?" 한국유통과학회 7 (7): 199-208, 2020

      1 Pucheta-Martínez, M. C., "The impact of audit committee characteristics on the enhancement of the quality of financial reporting : An empirical study in the Spanish context" 15 (15): 1394-1412, 2007

      2 Khaled Salmen ALJAAIDI, "The Impact of Board Activity on The Audit Committee’s Effectiveness Score: Empirical Evidence from Saudi Arabia" 한국유통과학회 8 (8): 179-185, 2021

      3 Lisa A. Owens‐Jackson, "The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting" Emerald 24 (24): 57-66, 2009

      4 Ying-fen Lin, "Supervisory quality of board and firm performance: a perspective of board meeting attendance" Informa UK Limited 25 (25): 264-279, 2014

      5 Fama, E. F., "Separation of ownership and control" 26 (26): 301-325, 1983

      6 Waddah Kamal Hassan, "Internal corporate governance mechanisms and audit quality: Evidence from GCC region" International Journal of Advanced and Applied Sciences 5 (5): 72-90, 2018

      7 Puan Yatim, "Governance structures, ethnicity, and audit fees of Malaysian listed firms" Emerald 21 (21): 757-782, 2006

      8 Barbara Arel, "Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance" Elsevier BV 22 : 1-27, 2006

      9 Qasim, A., "Examining the quality of audit committee work : An empirical examination of the determinants of audit committee diligence in the UAE" 21 (21): 109-111, 2020

      10 Resa Nur ASTUTI, "Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure?" 한국유통과학회 7 (7): 199-208, 2020

      11 Giulio Greco, "Determinants of board and audit committee meeting frequency" Emerald 26 (26): 208-229, 2011

      12 Sharma, V., "Determinants of audit committee meeting frequency : Evidence from a voluntary governance system" 23 (23): 245-263, 2009

      13 Dey, A., "Corporate governance and agency conflicts" 46 (46): 1143-1181, 2008

      14 Mautz, R., "Corporate audit committees:Policies and practices" Ernst & Ernst 1977

      15 Indrarini Laksmana, "Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices" Wiley 25 (25): 1147-1182, 2008

      16 Mike Braswell, "Characteristics Of Diligent Audit Committees" Clute Institute 10 (10): 191-206, 2012

      17 Daniel Ferreira, "Board structure and price informativeness☆" Elsevier BV 99 (99): 523-545, 2011

      18 Nikos Vafeas, "Board meeting frequency and firm performance" Elsevier BV 53 (53): 113-142, 1999

      19 Khaleel Ibrahim Al-Daoud, "Board meeting and firm performance: Evidence from the Amman stock exchange" Virtus Interpress 12 (12): 6-11, 2016

      20 JOSEPH V. CARCELLO, "Board Characteristics and Audit Fees" Wiley 19 (19): 365-384, 2002

      21 April Klein, "Audit committee, board of director characteristics, and earnings management" Elsevier BV 33 (33): 375-400, 2002

      22 Abbott, L. J., "Audit committee characteristics and restatements" 23 (23): 69-87, 2004

      23 Paul Collier, "Audit committee activity and agency costs" Elsevier BV 18 (18): 311-332, 1999

      24 Beasley, M. S., "An empirical analysis of the relation between the board of director composition and financial statement fraud" 443-465, 1996

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      학술지 이력

      학술지 이력
      연월일 이력구분 이력상세 등재구분
      2022 평가예정 신규평가 신청대상 (신규평가)
      2021-12-01 평가 등재 탈락 (해외등재 학술지 평가)
      2020-01-01 평가 등재학술지 유지 (해외등재 학술지 평가) KCI등재
      2018-04-01 평가 SCOPUS 등재 (기타) KCI등재
      2005-01-24 학회명변경 영문명 : Korean Academy Of Distribution Science -> Korea Distribution Science Association
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