Audit Committee, Board Characteristics, and Forced Auditor Switch Decisions: A Case Study about Deloitte's Clients in Saudi Listed Companies
| المصدر: | المجلة العلمية لقطاع كليات التجارة |
|---|---|
| الناشر: | جامعة الأزهر - كلية التجارة |
| المؤلف الرئيسي: | Alabbas, Mohammed A. (Author) |
| المجلد/العدد: | ع21 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | يناير |
| الصفحات: | 59 - 87 |
| DOI: |
10.21608/jsfc.2019.244508 |
| ISSN: |
2636-3674 |
| رقم MD: | 1288976 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02395nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2045690 | ||
| 024 | |3 10.21608/jsfc.2019.244508 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Alabbas, Mohammed A. |e Author |9 607019 | ||
| 245 | |a Audit Committee, Board Characteristics, and Forced Auditor Switch Decisions: |b A Case Study about Deloitte's Clients in Saudi Listed Companies | ||
| 260 | |b جامعة الأزهر - كلية التجارة |c 2019 |g يناير | ||
| 300 | |a 59 - 87 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b On December 1, 2014, Capital Market Authority (CMA) suspended the local unit of accountancy firm Deloitte & Touche (Deloitte) from doing auditing for Saudi corporations by June 1, 2015. This decision is based on the role of Deloitte in Mohammad Al Mojil Group (MMG) failure. This paper takes advantage of the unique setting created by this event to examine the effect of characteristics of both audit committees and the board of directors on auditor switching decisions. The sample consisted of 102 observations represent auditor change in the Saudi stock market by 2015. CMA decision is been effective from June 1, 2015. T-test of mean differences suggests that there are differences between the companies select one of Big 4 audit firms and others in terms of audit committee characteristics. In addition, the result indicates differences in terms of audit committee characteristics between companies that decided to switch either by forced or voluntary. None of the board characteristics found to be significant. Using logistic regression with which forced change is the dependent variable, add more evidence for the importance of audit committee activities, with week evidence for switching to one of Big 4 in case of forced change. | ||
| 653 | |a الأوراق المالية |a التدقيق المحاسبي |a المراجعة الخارجية |a المحاسبة الدولية | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Management |c 013 |e Scientific Journal of the Faculty of Commerce |f Al-Maǧallah al-ʿilmiyyaẗ li Qitāʿ Kulliyyāẗ al-tiǧāraẗ bi Ǧāmiʿaẗ al-Azhar |l 021 |m ع21 |o 0797 |s المجلة العلمية لقطاع كليات التجارة |v 000 |x 2636-3674 | ||
| 856 | |u 0797-000-021-013.pdf |n https://jsfc.journals.ekb.eg/article_244508.html | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1288976 |d 1288976 | ||
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