Impact of internal audit function (IAF) on financial reporting quality (FRQ): evidence from Saudi Arabia

QR Code

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...

Full description

Bibliographic Details
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)

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)

Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)

Audit committee and auditor independence: the bankers' perception
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)

Governance structure and external audit price: evidence from an emerging economy
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)

Determinants of artificial intelligence adoption in the audit profession in Saudi Arabia
by: Alaskar, Mohammad
Published: (2023)

Financial Reporting Quality, Political Connectedness, and Monitoring Mechanisms: Evidence from Saudi Arabia
by: Alsalhi, Faisal Saleh
Published: (2022)

Corporate governance reforms and financial reporting quality at Middle East stock markets
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)

Perceptions and reported practices of teacher leadership by Saudi teachers, principals and supervisors in Saudi Arabia
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)

Perception Of Saudi Arabia Residents’ Towards Tourism Development In Saudi Arabia
by: Abdulqader, Al-Sakkaf Mohammed Alawi
Published: (2023)

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)

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)

Relationship between corporate governance mechanisms, IFRS adoption, and audit quality in Saudi Arabia
by: Fallatah, Emad Mohammed
Published: (2021)

The State as Mujahid: Jihadist Norms in International Narrative of Saudi Arabia
by: Boylen, Terence Connor
Published: (2023)

The Improved Amplify-and-Forward (IAF) three time periods TDMA fashioned protocol with inter-relay communication
by: Imranullah, Khan, et al.
Published: (2015)

Audit market competition: causes and consequences
by: Muhamad Sori, Zulkarnain
Published: (2009)

Authoritarian Reformism in Saudi Arabia
by: Rich, Ben
Published: (2018)

Strategic forecast: Saudi Arabia
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)

The impact of reforms on the value relevance of accounting information: evidence from Iran
by: Khanagha, Jamal Barzegari, et al.
Published: (2011)

Breastfeeding in Saudi Arabia: A review
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)

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)

The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015)

A review on international portfolio diversification: the Middle East and North African region
by: Mansourfar, Gholamreza, et al.
Published: (2010)

Islam and restorative justice : the case of Saudi Arabia
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)

An analysis of research productivity in Saudi Arabia and Iran
by: Mushtaq Ahmed, Younus Ahmed, et al.
Published: (2019)

Privacy Perceptions of Twitter Users in Saudi Arabia.
by: ALAMR, BADR
Published: (2018)

Branding the Kingdom of Saudi Arabia / Ibrahim Alsedrah
by: Alsedrah, Ibrahim
Published: (2021)

Saudi Arabia: Economic Modernisation and Authoritarian Maintenance
by: Rich, Ben
Published: (2018)

Working visit to universities and industries in Saudi Arabia
by: Helmi, Mohamed Isa
Published: (2013)

Audit committee financial expertise and audit report lag: Malaysia further insight
by: Zalailah Salleh,, et al.
Published: (2017)

International Non-muslim Tourist Satisfaction With Islamic And Generic Destination Attributes In Jeddah, Saudi Arabia
by: Basendwah, Mohammed Abdulrahman A
Published: (2024)

Moderating role of business support among internal challenges and firm performance of SMEs in Saudi Arabia
by: N Alfaqiri, Maryam Yousef, et al.
Published: (2024)

Productivity and spillover effect of merger and acquisitions in Malaysia
by: Aik, Nai Chiek, et al.
Published: (2015)