Impact of internal audit function (IAF) on financial reporting quality (FRQ): evidence from Saudi Arabia
This study examined the impact of the quality of the internal audit function (IAF), an integral part of corporate governance structure, on the financial reporting quality (FRQ) of all Saudi companies listed in the Saudi stock exchange (TADAWL) in 2009, excluding banks. Both secondary and primary inf...
| Main Authors: | Al-Shetwi, Mohammed, Ramadilli Mohd, Shamsher Mohamad, Chowdury, Taufiq Hassan Shah, Muhamad Sori, Zulkarnain |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academic Journals
2011
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/22848/ http://psasir.upm.edu.my/id/eprint/22848/1/22848.pdf |
Similar Items
Joint Audit and the Timeliness and Quality of Financial Reporting in Saudi Arabia
by: Ruzayq, Mohammed
Published: (2023)
by: Ruzayq, Mohammed
Published: (2023)
Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2007)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2007)
Board characteristic and firms' financial reporting quality : the moderating role of Financial Reporting Legislation in Malaysia
by: Nahar, Hairul Suhaimi, et al.
Published: (2013)
by: Nahar, Hairul Suhaimi, et al.
Published: (2013)
Commercialization of accounting profession: the case of non-audit services
by: Muhamad Sori, Zulkarnain, et al.
Published: (2010)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2010)
Governance structure and external audit price: evidence from an emerging economy
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
Financial Reporting Quality, Political Connectedness, and
Monitoring Mechanisms: Evidence from Saudi Arabia
by: Alsalhi, Faisal Saleh
Published: (2022)
by: Alsalhi, Faisal Saleh
Published: (2022)
Audit committee and auditor independence: the bankers' perception
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)
Determinants of artificial intelligence adoption in the audit profession in Saudi Arabia
by: Alaskar, Mohammad
Published: (2023)
by: Alaskar, Mohammad
Published: (2023)
Corporate governance reforms and financial reporting quality at Middle East stock markets
by: Husseinali, Ahmed, et al.
Published: (2016)
by: Husseinali, Ahmed, et al.
Published: (2016)
What happens when Islamic capital markets move away from tax neutrality - a look at Oman & Saudi Arabia
by: Selamat, Aslam Izah, et al.
Published: (2015)
by: Selamat, Aslam Izah, et al.
Published: (2015)
The impact of reforms on the value relevance of accounting information: evidence from Iran
by: Khanagha, Jamal Barzegari, et al.
Published: (2011)
by: Khanagha, Jamal Barzegari, et al.
Published: (2011)
Perceptions and reported practices of teacher leadership by Saudi teachers, principals and supervisors in Saudi Arabia
by: Alhumaid, Musaad Abdulrahman
Published: (2025)
by: Alhumaid, Musaad Abdulrahman
Published: (2025)
Moderating effect of IFRS on ownership-structures–audit-quality relationship for listed firms in Saudi Arabia
by: Fallatah, Emad Mohammed, et al.
Published: (2021)
by: Fallatah, Emad Mohammed, et al.
Published: (2021)
The Impact Of Board Characteristics And Internal Audit Effectiveness On Bank Performance In The Kingdom Of Saudi Arabia: Environmental Disclosure As A Moderator
by: Mustafa, Alshorman Emran Ali
Published: (2024)
by: Mustafa, Alshorman Emran Ali
Published: (2024)
Perception Of Saudi Arabia Residents’ Towards Tourism Development In Saudi Arabia
by: Abdulqader, Al-Sakkaf Mohammed Alawi
Published: (2023)
by: Abdulqader, Al-Sakkaf Mohammed Alawi
Published: (2023)
The impact of blockchain technology on financial reporting quality: perspectives from the Kingdom of Saudi Arabia and the United Arab Emirates
by: Alsalmi, Noora
Published: (2025)
by: Alsalmi, Noora
Published: (2025)
Relationship between corporate governance mechanisms, IFRS adoption, and audit quality in Saudi Arabia
by: Fallatah, Emad Mohammed
Published: (2021)
by: Fallatah, Emad Mohammed
Published: (2021)
The State as Mujahid:
Jihadist Norms in International Narrative of Saudi Arabia
by: Boylen, Terence Connor
Published: (2023)
by: Boylen, Terence Connor
Published: (2023)
Audit market competition: causes and consequences
by: Muhamad Sori, Zulkarnain
Published: (2009)
by: Muhamad Sori, Zulkarnain
Published: (2009)
The Improved Amplify-and-Forward (IAF) three time periods TDMA fashioned protocol with inter-relay communication
by: Imranullah, Khan, et al.
Published: (2015)
by: Imranullah, Khan, et al.
Published: (2015)
Authoritarian Reformism in Saudi Arabia
by: Rich, Ben
Published: (2018)
by: Rich, Ben
Published: (2018)
Strategic forecast: Saudi Arabia
by: Rich, Ben
Published: (2017)
by: Rich, Ben
Published: (2017)
Assessment of market competition and financial stability of Takaful market in Saudi Arabia and Malaysia
by: Cheong, Sue Sim, et al.
Published: (2020)
by: Cheong, Sue Sim, et al.
Published: (2020)
Breastfeeding in Saudi Arabia: A review
by: Juaid, D., et al.
Published: (2014)
by: Juaid, D., et al.
Published: (2014)
Impact of Fintech on Financial Stability of Small and Medium-Sized Business in Kingdom of Saudi Arabia.
by: Rahim, Adeel, et al.
Published: (2024)
by: Rahim, Adeel, et al.
Published: (2024)
Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)
The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015)
by: Krouchi, Charafeddine, et al.
Published: (2015)
Efficiency of conventional versus Islamic banks: international evidence using the stochastic frontier approach (SFA)
by: Ramadilli Mohd, Shamsher Mohamad, et al.
Published: (2008)
by: Ramadilli Mohd, Shamsher Mohamad, et al.
Published: (2008)
Timeliness of financial reporting and audit committee effectiveness: evidence from UAE
by: Al-Muzaiqer, Mohammed Ali Hussein, et al.
Published: (2018)
by: Al-Muzaiqer, Mohammed Ali Hussein, et al.
Published: (2018)
A review on international portfolio diversification: the Middle East and North African region
by: Mansourfar, Gholamreza, et al.
Published: (2010)
by: Mansourfar, Gholamreza, et al.
Published: (2010)
Book-Zakat differences and Earnings Persistence: Evidence from Saudi Arabia
by: Alhadadi, Abdullah
Published: (2021)
by: Alhadadi, Abdullah
Published: (2021)
Audit committee financial expertise and audit report lag:
Malaysia further insight
by: Zalailah Salleh,, et al.
Published: (2017)
by: Zalailah Salleh,, et al.
Published: (2017)
Islam and restorative justice : the case of Saudi Arabia
by: Al Zahrani, Somih, et al.
Published: (2017)
by: Al Zahrani, Somih, et al.
Published: (2017)
Effectiveness and performance of e-government in Saudi Arabia
by: Taha Alshaikhli, Haifa, et al.
Published: (2017)
by: Taha Alshaikhli, Haifa, et al.
Published: (2017)
An analysis of research productivity in Saudi Arabia and Iran
by: Mushtaq Ahmed, Younus Ahmed, et al.
Published: (2019)
by: Mushtaq Ahmed, Younus Ahmed, et al.
Published: (2019)
Privacy Perceptions of Twitter Users in Saudi Arabia.
by: ALAMR, BADR
Published: (2018)
by: ALAMR, BADR
Published: (2018)
Branding the Kingdom of Saudi Arabia / Ibrahim Alsedrah
by: Alsedrah, Ibrahim
Published: (2021)
by: Alsedrah, Ibrahim
Published: (2021)
Saudi Arabia: Economic Modernisation and Authoritarian Maintenance
by: Rich, Ben
Published: (2018)
by: Rich, Ben
Published: (2018)
Working visit to universities and industries in Saudi Arabia
by: Helmi, Mohamed Isa
Published: (2013)
by: Helmi, Mohamed Isa
Published: (2013)
Similar Items
-
Joint Audit and the Timeliness and Quality of Financial Reporting in Saudi Arabia
by: Ruzayq, Mohammed
Published: (2023) -
Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2007) -
Board characteristic and firms' financial reporting quality : the moderating role of Financial Reporting Legislation in Malaysia
by: Nahar, Hairul Suhaimi, et al.
Published: (2013) -
Commercialization of accounting profession: the case of non-audit services
by: Muhamad Sori, Zulkarnain, et al.
Published: (2010) -
Governance structure and external audit price: evidence from an emerging economy
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)