The impact of corporate governance characteristics of the board of directors on the quality of external auditing: an applied study on cement companies listed in the Saudi stock exchange during the period 2013-2022
المؤلف
المصدر
Journal of the Economic of Business and Finance
العدد
المجلد 9، العدد 1 (31 مايو/أيار 2024)، ص ص. 335-348، 14ص.
الناشر
تاريخ النشر
2024-06-30
دولة النشر
الجزائر
عدد الصفحات
14
التخصصات الرئيسية
الملخص EN
This study aims to test the impact of the characteristics of boards of directors as governance mechanisms on the external audit quality of cement companies size and meetings have a statistically significant positive impact on external listed on the Saudi stock exchange during 2013-2022.
to measure the characteristics of the board of directors, reliance was placed on the board size, board meetings, and board independence.
besides, the quality of external auditing was measured by these companies receiving auditing services from the big four auditing firms.
logistic regression was relied upon to achieve the study objectives and test the hypotheses.
among the most important results is that board audit quality.
in contrast, board independence and company size do not have a material impact on the external audit quality of these companies.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Bu Ayshawi, Yusuf. 2024. The impact of corporate governance characteristics of the board of directors on the quality of external auditing: an applied study on cement companies listed in the Saudi stock exchange during the period 2013-2022. Journal of the Economic of Business and Finance،Vol. 9, no. 1, pp.335-348.
https://search.emarefa.net/detail/BIM-1564844
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Bu Ayshawi, Yusuf. The impact of corporate governance characteristics of the board of directors on the quality of external auditing: an applied study on cement companies listed in the Saudi stock exchange during the period 2013-2022. Journal of the Economic of Business and Finance Vol. 9, no. 1 (May. 2024), pp.335-348.
https://search.emarefa.net/detail/BIM-1564844
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Bu Ayshawi, Yusuf. The impact of corporate governance characteristics of the board of directors on the quality of external auditing: an applied study on cement companies listed in the Saudi stock exchange during the period 2013-2022. Journal of the Economic of Business and Finance. 2024. Vol. 9, no. 1, pp.335-348.
https://search.emarefa.net/detail/BIM-1564844
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes appendices: p. 348
رقم السجل
BIM-1564844
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر