...Nabil Baydoun; William Maguire; Neal Ryan; Roger Willett Purpose The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates, Qatar and Oman. This comparison provides a basis...

...Jasim Al‐Ajmi; Shahrokh Saudagaran Purpose The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank‐loan officers, and financial analysts in Bahrain. Design/methodology/approach This study examines the effect of 41 independence‐enhancing...

...Jasim Al‐Ajmi Purpose The purpose of this paper is to report the results of an investigation into individual investors' perceptions of the factors affecting buying, holding and selling of stock on the Bahrain stock exchange (BSE). Additionally, the paper investigates the perceptions of individual...

...P.L. Joshi; Amal Wakil Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit...

...P. L. Joshi; Jawahar Al‐Mudhaki; Wayne G. Bremser Examines budget planning; implementation and performance evaluation practices by utilizing a questionnaire survey of 54 medium and large sized companies located in Bahrain. Most of the companies prepare long‐range plans and operating budgets...