... of assets in the form of receivables and inventory, audit committee’s size and the presence of risk management committee. Design/methodology/approach Using data related to companies listed on the Kuwait Stock Exchange, this study uses a regression model to examine research hypothesis related to factors...

...Mejbel Al‐Saidi; Bader Al‐Shammari Purpose This study aims to examine the relationship between board composition (i.e. non‐executive directors, family directors, role duality and board size) and bank performance, using a sample of nine listed Kuwait banks over the 2006 to 2010 period. Design...

...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...

...Meshari O. Al‐Harshani Purpose The main objective of this study is to investigate factors influencing the amount of external audit fees in Kuwait. Of particular interest is the examination of the potential effect of the client size, client complexity, client risk, and the size of the audit firm...

.... In addition, the paper examines the impacts of demographic and nationality variables on the previous variables. Design/methodology/approach Data were collected through a survey questionnaire for a sample of 308 auditors from Jordan and Kuwait. Findings The study finds that there is a significant...

... characteristic of useful corporate information used in accounting textbooks is credibility. Credibility is viewed as an important characteristic of corporate information sources. Hence, the following research question was put to the various users of corporate information in Kuwait to express the degree...