... of ownership structure and the practice of CG in Saudi-listed companies. The study also contributes to the literature by applying the results of empirical analysis with insight from several theories, including agency theory and information asymmetry theory. Third, Saudi Arabia is considered the highest...

... accounting systems. Ahmad A. Abu‐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...

... 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...

... 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 computerized systems and software have made computers much easier to use and enabled accounting tasks to be accomplished...

...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...

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

... used for data collection as part of a research project concerned with internal audit in Saudi Arabia. Questionnaires were sent to and interviews were conducted with directors of internal audit departments in companies in the Saudi Arabian corporate sector and external auditors working in Saudi Arabia...

.... A discussion of the construction of the three disclosure indices is presented 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...

...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...

... factor associated with ISO 9000 implementation since one very important criterion associated with exporting is that of obtaining ISO 9000 certification. In terms of ISO certification type, 63.9 per cent of certified manufacturing companies in Saudi Arabia were registered to ISO 9002, while...

... 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...