Financial Reporting Quality, Political Connectedness, and Monitoring Mechanisms: Evidence from Saudi Arabia
This study investigates the associations between financial reporting quality, political connectedness, and monitoring mechanisms (namely, strategic institutional ownership, internal audit sourcing arrangements, and audit quality) in Saudi Arabia. The study builds on a multi-theoretical framework to...
| Main Author: | |
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| Format: | Thesis |
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Curtin University
2022
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| Online Access: | http://hdl.handle.net/20.500.11937/88903 |
| _version_ | 1848765108046528512 |
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| author | Alsalhi, Faisal Saleh |
| author_facet | Alsalhi, Faisal Saleh |
| author_sort | Alsalhi, Faisal Saleh |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study investigates the associations between financial reporting quality, political connectedness, and monitoring mechanisms (namely, strategic institutional ownership, internal audit sourcing arrangements, and audit quality) in Saudi Arabia. The study builds on a multi-theoretical framework to develop its hypotheses. Using 899 non-financial firm-year observations listed on the Saudi Capital Market between 2009 and 2017, findings show that political connectedness and strategic institutional investors enhance the quality of financial reports in the Saudi Arabian context. |
| first_indexed | 2025-11-14T11:30:00Z |
| format | Thesis |
| id | curtin-20.500.11937-88903 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:30:00Z |
| publishDate | 2022 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-889032024-07-31T05:42:26Z Financial Reporting Quality, Political Connectedness, and Monitoring Mechanisms: Evidence from Saudi Arabia Alsalhi, Faisal Saleh This study investigates the associations between financial reporting quality, political connectedness, and monitoring mechanisms (namely, strategic institutional ownership, internal audit sourcing arrangements, and audit quality) in Saudi Arabia. The study builds on a multi-theoretical framework to develop its hypotheses. Using 899 non-financial firm-year observations listed on the Saudi Capital Market between 2009 and 2017, findings show that political connectedness and strategic institutional investors enhance the quality of financial reports in the Saudi Arabian context. 2022 Thesis http://hdl.handle.net/20.500.11937/88903 Curtin University fulltext |
| spellingShingle | Alsalhi, Faisal Saleh Financial Reporting Quality, Political Connectedness, and Monitoring Mechanisms: Evidence from Saudi Arabia |
| title | Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia |
| title_full | Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia |
| title_fullStr | Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia |
| title_full_unstemmed | Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia |
| title_short | Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia |
| title_sort | financial reporting quality, political connectedness, and
monitoring mechanisms: evidence from saudi arabia |
| url | http://hdl.handle.net/20.500.11937/88903 |