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

Cilt: 2 Sayı: 4 1 Aralık 2012
  • Yahya Ali Al-matari
  • Abdullah Kaid Al-swidi
  • Faudziah Hanim Bt Hanim Fadzil
  • Ebrahim Mohammed Al-matari
International Review of Management and Marketing Kapak
International Review of Management and Marketing
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Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies

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

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Yahya Ali Al-matari Bu kişi benim

Abdullah Kaid Al-swidi Bu kişi benim

Faudziah Hanim Bt Hanim Fadzil Bu kişi benim

Ebrahim Mohammed Al-matari Bu kişi benim

Yayımlanma Tarihi

1 Aralık 2012

Gönderilme Tarihi

1 Aralık 2012

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2012 Cilt: 2 Sayı: 4

IZ

https://izlik.org/JA74YU55RC

Kaynak Göster

RIS / Bibtex
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. https://izlik.org/JA74YU55RC
AMA
1.Al-matari YA, Al-swidi AK, Fadzil FHB H, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. 2012;2(4):241-251. https://izlik.org/JA74YU55RC
Chicago
Al-matari, Yahya Ali, Abdullah Kaid Al-swidi, Faudziah Hanim Bt Hanim Fadzil, ve Ebrahim Mohammed Al-matari. 2012. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2 (4): 241-51. https://izlik.org/JA74YU55RC.
EndNote
Al-matari YA, Al-swidi AK, Fadzil FHB H, Al-matari EM (01 Aralık 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
[1]Y. A. Al-matari, A. K. Al-swidi, F. H. B. H. Fadzil, ve E. M. Al-matari, “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”, IRMM, c. 2, sy 4, ss. 241–251, Ara. 2012, [çevrimiçi]. Erişim adresi: https://izlik.org/JA74YU55RC
ISNAD
Al-matari, Yahya Ali - Al-swidi, Abdullah Kaid - Fadzil, Faudziah Hanim Bt Hanim - Al-matari, Ebrahim Mohammed. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2/4 (01 Aralık 2012): 241-251. https://izlik.org/JA74YU55RC.
JAMA
1.Al-matari YA, Al-swidi AK, Fadzil FHB H, 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, vd. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing, c. 2, sy 4, Aralık 2012, ss. 241-5, https://izlik.org/JA74YU55RC.
Vancouver
1.Yahya Ali Al-matari, Abdullah Kaid Al-swidi, Faudziah Hanim Bt Hanim Fadzil, Ebrahim Mohammed Al-matari. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM [Internet]. 01 Aralık 2012;2(4):241-5. Erişim adresi: https://izlik.org/JA74YU55RC