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

Abstract 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.