... 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...

... © 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 and the desire of organizations to acquire and implement up‐to‐date...

...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...

..., and the presentation and disclosure requirements. Auditing standards. Internal structure (system) for the profession. A team was formed consisting of four groups: Accounting standards Saudi Arabia Auditing Continuing development Except for the Kingdom of Saudi Arabia (KSA), all Gulf...

.... The questionnaire was pilot tested by passing it on to the members of the Institute of Internal Auditors (IIA) standards committee, the IIA Dhahran Chapter, 11 heads of internal audit departments in Saudi Arabia, Certified Internal Auditors working in Saudi Arabia, and colleagues of the first author. This led...

... below. The first index is for the measurement of company compliance with existing disclosure requirements in Saudi Arabia. The items of disclosure included in this index were derived from the Saudi General Presentation and Disclosure Standard (Ministry of Commerce, 1992). The items...

...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...

... is to provide an effective quality system reflecting a company’s practices for producing goods and services that conform to requirements (Pun et al., 1999; Halis and Oztas, 2001). © MCB UP Limited 2003 ISO 9000 Saudi Arabia Organizational policy Manufacturing industry To compete...

... 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...