Audit efficiency and board activity in saudi arabia: Empirical investigation

Khaled Salmen Aljaaidi; Omar Ali Bagais; Sultan Abdullah Alabdullatif

doi:10.5267/j.ac.2021.1.019

Audit efficiency and board activity in saudi arabia: Empirical investigation

Khaled Salmen Aljaaidi, Omar Ali Bagais, Sultan Abdullah Alabdullatif

Accounting

Research output: Contribution to journal › Article › peer-review

3 Scopus citations

Abstract

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.

Original language	English
Pages (from-to)	893-898
Number of pages	6
Journal	Accounting
Volume	7
Issue number	4
DOIs	https://doi.org/10.5267/j.ac.2021.1.019
State	Published - 2021

Keywords

Audit efficiency
Board activity
Saudi Arabia

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10.5267/j.ac.2021.1.019

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title = "Audit efficiency and board activity in saudi arabia: Empirical investigation",

abstract = "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.",

keywords = "Audit efficiency, Board activity, Saudi Arabia",

author = "Aljaaidi, \{Khaled Salmen\} and Bagais, \{Omar Ali\} and Alabdullatif, \{Sultan Abdullah\}",

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year = "2021",

doi = "10.5267/j.ac.2021.1.019",

language = "English",

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pages = "893--898",

journal = "Accounting",

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T2 - Empirical investigation

AU - Aljaaidi, Khaled Salmen

AU - Bagais, Omar Ali

AU - Alabdullatif, Sultan Abdullah

PY - 2021

Y1 - 2021

N2 - 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.

AB - 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.

KW - Audit efficiency

KW - Board activity

KW - Saudi Arabia

UR - http://www.scopus.com/inward/record.url?scp=85101230477&partnerID=8YFLogxK

U2 - 10.5267/j.ac.2021.1.019

DO - 10.5267/j.ac.2021.1.019

M3 - Article

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VL - 7

SP - 893

EP - 898

JO - Accounting

JF - Accounting

IS - 4

ER -

Audit efficiency and board activity in saudi arabia: Empirical investigation

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Keywords

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