Corporate Governance and Auditor Change: Evidence from Saudi Market
| العنوان بلغة أخرى: |
حوكمة الشركات وتغيير المراجع: دليل من السوق السعودي |
|---|---|
| المصدر: | مجلة البحوث المحاسبية |
| الناشر: | الجمعية السعودية للمحاسبة |
| المؤلف الرئيسي: | آل عباس، محمد بن عبدالله (مؤلف) |
| مؤلفين آخرين: | محمد، حميدة محمد عبدالمجيد (م. مشارك) |
| المجلد/العدد: | مج14, ع2 |
| محكمة: | نعم |
| الدولة: |
السعودية |
| التاريخ الميلادي: |
2019
|
| التاريخ الهجري: | 1440 |
| الصفحات: | 125 - 154 |
| رقم MD: | 1102543 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Governance | Auditor Change | Board of Directors | Audit Committee
|
| رابط المحتوى: |
عدد مرات التحميل
14
| المستخلص: |
This study investigates the impact of corporate governance on auditor change in nonfinancial Saudi firms. Corporate governance (CG) variables contain board characteristics (board size, and board independence) and audit committee characteristics (size, independence, financial expertise, activity, and ownership). We document that firms with increased board size and audit committee independence are significantly associated with auditor changes. Auditor's characteristics have significant relationship with auditor change, firms with inefficient board change to Big4 audit firms to enhance the quality of their financial reports. These results are expected to be interesting for boards of directors, audit committees, and CMA and Saudi organization of Certified Public Accountants (SOCPA) and for professionals. |
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