文章基本信息

标题：The effect of board characteristics on the audit committee meeting frequency
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作者：Khaled Salmen Aljaaidi ; Raj Bahadur Sharma ; Omar Ali Bagais 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：899-906
DOI：10.5267/j.ac.2021.1.018
出版社：Growing Science
摘要：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.
关键词：Audit committee meeting frequency; Board size; board meeting; Saudi Arabia