文章基本信息

标题：Audit efficiency and board activity in Saudi Arabia: Empirical investigation
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作者：Khaled Salmen Aljaaidi ; Omar Ali Bagais ; Sultan Abdullah AlAbdullatif 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2021
卷号：7
期号：4
页码：893-898
DOI：10.5267/j.ac.2021.1.019
出版社：Growing Science
摘要：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.
关键词：Board activity; Audit efficiency; Saudi Arabia