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Keywords: Saudi Arabia
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (3): 437–454.
Published: 11 June 2020
... performance (FP). Design/methodology/approach Data are gathered from survey questionnaires directed to chief internal auditors (CIAs) and from the annual reports of 119 listed companies in Saudi Arabia (SA) and the United Arab Emirates (UAE). Ordinary least squares (OLS) regression and mediation tests...
