... Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Corporate governance Saudi Arabia Voluntary disclosure Government ownership It is now well understood that ownership structure has important implications for corporate governance (CG) and disclosure (Eng and Mak...

...‐Musa can be contacted at: abumusa@kfupm.edu.sa © Emerald Group Publishing Limited 2008 Communication technologies Internal auditing Risk assessment Saudi Arabia The information technology (IT) function is responsible for designing, implementing and maintaining many of controls...

... A disclosure checklist consisting of 20 voluntary items was developed to assess the level of disclosure in the 2003 annual reports of 40 firms, forming approximately 56 percent of the total firms incorporated in Saudi Arabia. The association between the level of disclosure and some firm characteristics...

... organizations. Ahmad A. Abu‐Musa can be contacted at: abumusa@kfupm.edu.sa © Emerald Group Publishing Limited 2006 Accounting Accounting information Information systems Data security Saudi Arabia The rapid change in information technology, the wide spread of user‐friendly systems...

...Hesham A.E. Magd Purpose The purpose of this paper is to evaluate the results from a survey on ISO 9000 certified manufacturing companies in Saudi Arabia. Design/methodology/approach An empirical survey of 175 certified manufacturing firms in Saudi Arabia. This study is focused on the benefits...

... countries. Accounting standards Saudi Arabia Auditing Continuing development Except for the Kingdom of Saudi Arabia (KSA), all Gulf Cooperation Council (GCC) countries [1] still regulate the accounting and auditing profession through the codes of commercial law. As we shall see later...

... auditing External auditing Saudi Arabia Accounting standards Corporate finances To increase the questionnaire response rate preliminary contact was made with potential respondents before posting the questionnaire. This preliminary contact established whether or not the company had an internal...

... of directors and the management in writing parts of the annual report. © Emerald Group Publishing Limited 2004 Annual reports Disclosure Saudi Arabia Voluntary actions External financial disclosure is defined as any financial information, quantitative or qualitative, that is deliberately...

...Abdulrahman Al‐Razeen; Yusuf Karbhari This study examines the perceptions of the users of annual corporate reports in Saudi Arabia. The focus is on the use and importance of the seven different sources of corporate information contained in Saudi annual reports. This includes the board of director's...

... of 500 Spanish firms. Further afield in Singapore, Quazi and Padibjo (1998) found, in addition to marketing gains, improvements in product quality. © MCB UP Limited 2003 ISO 9000 Saudi Arabia Organizational policy Manufacturing industry To compete in today’s turbulent competitive...

... of professionals drawn from similar educational backgrounds and allocated to consulting, audit and tax duties within the headquarters of a major international firm in Saudi Arabia. A benchmarking approach was adapted. Those professionals placed in the consulting department reported more positive climates...

... situations or events in the work environment. There is a concern that these variable responses will preclude accurate internal audits. Reports on an empirical examination of the cultural influence on auditee responses to audit encounters. Internal auditors from several organizations in Saudi Arabia were...