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Private investors’ perceptions of the audit function in Saudi Arabia
Other Title(s)
مفاهيم المستثمرين الأفراد في سوق الأسهم حول وظيفة المراجع الخارجي في المملكة العربية السعودية
Source
The Arab Journal of Accounting
Issue
Vol. 17, Issue 1 (30 Jun. 2014), pp.116-132, 17 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2014-06-30
Country of Publication
Bahrain
No. of Pages
17
Main Subjects
Abstract EN
This study examines the perceptions of the external audit function held by private investors (as distinct from institutional investors) in the Saudi stock market.
Based on a review of the Saudi Companies Act, regulations and professional auditing literature, a questionnaire instrument was constructed and delivered personally to shareholders through the commercial banks at the share trading units.
Of the 300 questionnaires given to private investors, 145 usable questionnaires were received giving a 48 percent response rate.
One major conclusion is the need for private investors in the Saudi stock market to be educated about the external audit function and its limitations.
A second major conclusion is that Saudi auditors could reconsider whether any of the current audit objectives could be amended or expanded given private investors' perceptions of the external audit function.
American Psychological Association (APA)
al-Qurani, Ahmad Abd al-Qadir. 2014. Private investors’ perceptions of the audit function in Saudi Arabia. The Arab Journal of Accounting،Vol. 17, no. 1, pp.116-132.
https://search.emarefa.net/detail/BIM-658330
Modern Language Association (MLA)
al-Qurani, Ahmad Abd al-Qadir. Private investors’ perceptions of the audit function in Saudi Arabia. The Arab Journal of Accounting Vol. 17, no. 1 (Jun. 2014), pp.116-132.
https://search.emarefa.net/detail/BIM-658330
American Medical Association (AMA)
al-Qurani, Ahmad Abd al-Qadir. Private investors’ perceptions of the audit function in Saudi Arabia. The Arab Journal of Accounting. 2014. Vol. 17, no. 1, pp.116-132.
https://search.emarefa.net/detail/BIM-658330
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 130-132
Record ID
BIM-658330