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Year 2012, Volume: 2 Issue: 4, 241 - 251, 01.12.2012

Yahya Ali Al-matari Abdullah Kaid Al-swidi Faudziah Hanim Bt Hanim Fadzil Ebrahim Mohammed Al-matari

Abstract

Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies

Year 2012, Volume: 2 Issue: 4, 241 - 251, 01.12.2012

Yahya Ali Al-matari Abdullah Kaid Al-swidi Faudziah Hanim Bt Hanim Fadzil Ebrahim Mohammed Al-matari

Abstract

This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of controlling owners with those of the company. While audit Committee size (ACSIZE) is found to have a significant relationship with firm performance (but in the opposite direction to expectation), other hypothesized variables, the proportion of non-executive directors (BODCOM), CEO Duality (DUAL), Board Size (BSIZE), Audit Committee Independence (ACIND), audit committee meeting (ACMEET) were found to be as expected directions but insignificantly related to firm performance measure except the direction of the proportion of non-executive directors (BODCOM) was opposite to the expectations.

Keywords

Corporate governance Firm performance Board of directors Audit committee Saudi Arabia

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Details

Other ID JA62AR36TJ
Journal Section Research Article
Authors

Yahya Ali Al-matari This is me

Abdullah Kaid Al-swidi This is me

Faudziah Hanim Bt Hanim Fadzil This is me

Ebrahim Mohammed Al-matari This is me

Publication Date December 1, 2012
Published in Issue Year 2012 Volume: 2 Issue: 4

Cite

APA Al-matari, Y. A., Al-swidi, A. K., Fadzil, F. H. B. . H., Al-matari, E. M. (2012). Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing, 2(4), 241-251.
AMA Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. December 2012;2(4):241-251.
Chicago Al-matari, Yahya Ali, Abdullah Kaid Al-swidi, Faudziah Hanim Bt Hanim Fadzil, and Ebrahim Mohammed Al-matari. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2, no. 4 (December 2012): 241-51.
EndNote Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM (December 1, 2012) Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing 2 4 241–251.
IEEE Y. A. Al-matari, A. K. Al-swidi, F. H. B. . H. Fadzil, and E. M. Al-matari, “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”, IRMM, vol. 2, no. 4, pp. 241–251, 2012.
ISNAD Al-matari, Yahya Ali et al. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2/4 (December 2012), 241-251.
JAMA Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. 2012;2:241–251.
MLA Al-matari, Yahya Ali et al. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing, vol. 2, no. 4, 2012, pp. 241-5.
Vancouver Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. 2012;2(4):241-5.