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The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia

Aljaaidi, Khaled Salmen, Bagais, Omar Ali

Accounting · 2021

doi:10.5267/j.ac.2020.11.013 (opens in a new tab)

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Abstract

This study aims to examine the effect of company experience on audit committee diligence among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 191 firm-year observations. Using the Pooled OLS regression, the study finds that there was a positive impact of company experience on audit committee diligence. The study provides insightful evidence to policy makers on the determinants influencing the audit committee diligence among manufacturing companies.

Abstract licence: CC BY

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