Moderating effect of IFRS on ownership-structures–audit-quality relationship for listed firms in Saudi Arabia

QR Code

Moderating effect of IFRS on ownership-structures–audit-quality relationship for listed firms in Saudi Arabia

This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed non- financial firms in Saudi Arabia .Data were collected from 165 listed non-financial firms in Saudi Arabia over six-year periods that represent the pre-IFRS...

Full description

Bibliographic Details
Main Authors:	Fallatah, Emad Mohammed, Mohd Saat, Nur Ashikin, Mohammed Shah, Sabarina, Choo, Wei Chong
Format:	Article
Published:	Society of Business and Management 2021
Online Access:	http://psasir.upm.edu.my/id/eprint/94231/

Similar Items

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

Joint Audit and the Timeliness and Quality of Financial Reporting in Saudi Arabia
by: Ruzayq, Mohammed
Published: (2023)

The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies
by: Wan Lokman, Wan Abdul Wahid, et al.
Published: (2013)

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

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)

2023_The Moderating Effect of IFRS Adoption on The Relationship Between Internal Monitoring Mechanism and Real Earnings Management of Listed Firms in Nigeria

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

Gender's moderating role in employee satisfaction determinants and retention in Saudi Arabia's higher education sector
by: Alharthey, Abdullah Mulfi, et al.
Published: (2022)

Institutional ownership and earnings quality pre- and post-IFRS
by: Alhadi, Saleh M. A. Abd, et al.
Published: (2018)

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)

Impact of internal audit function (IAF) on financial reporting quality (FRQ): evidence from Saudi Arabia
by: Al-Shetwi, Mohammed, et al.
Published: (2011)

Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
by: Anifowose, Mutalib, et al.
Published: (2017)

Ownership structure, independent chair and firm performance
by: Mohd. Saat, Nur Ashikin, et al.
Published: (2014)

Factors affecting independent audit committee members' effectiveness - the case of listed firms on Bursa Malaysia
by: Mohd Saat, Nur Ashikin, et al.
Published: (2012)

Factors affecting independent audit committee member's effectiveness - the case of listed firms on Bursa Malaysia
by: Mohd Saat, Nur Ashikin, et al.
Published: (2010)

The impact of internal audit on enterprise risk management effectiveness in Jordanian public listed companies
by: Ahmad Jaber, Taha, et al.
Published: (2024)

Ownership structure and voluntary disclosure in Malaysian listed firms
by: Ho, Poh-Ling
Published: (2008)

The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
by: Al-Janadi, Yaseen
Published: (2010)

Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption
by: Taylor, Grantley J.
Published: (2008)

Factors Influencing Smes Performance In Saudi Arabia: Moderating Effect Of Access To Finance
by: Alharbi, Raed Khamis
Published: (2020)

Localization of workforce in Saudi Arabia: historical review of the problem
by: Alwethainani, Mohammed, et al.
Published: (2016)

Tourism Education Awareness Of Social Studies In Saudi Arabia
by: Jaber, Humoud Mohammed A
Published: (2020)

Audit Committee Characteristics and Firm Performance of Public Listed Companies in Malaysia.
by: Cheah, Siew Sean, et al.
Published: (2016)

Quantifying dyspnoea and physical activity in Saudi Nationals with chronic obstructive pulmonary disease in Riyadh, Saudi Arabia
by: Alyami, Mohammed
Published: (2015)

Towards energy benchmarking in residential buildings in the Kingdom of Saudi Arabia
by: Aladwani, Abdulaziz Mohammed
Published: (2025)

The Role Of Word-Of-Mouth As A Moderator In Influencing The Adoption Of Online Pharmacy In Saudi Arabia
by: Abdullah Ali A, Alsadoun
Published: (2022)

The determinants of capital structure in Islamic firms: the case for Malaysia, Saudi Arabia and Pakistan
by: Pg Hj Johari, Dk Siti Nur Khoirunnisaa
Published: (2019)

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

Strategic forecast: Saudi Arabia
by: Rich, Ben
Published: (2017)

IFRS adoption and economic growth in developing economies
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2021)

Antecedents And Outcome Of Earnings Management In Iraqi Listed Firms: Corporate Social Responsibility As Moderator
by: Ahmed, Mohammed Ghanim
Published: (2023)

Determinants of a Holistic Social Commerce Model for Saudi Arabia
by: Aljaafari, Mohammed Abdullatif H
Published: (2022)

Assessment Of Airborne Particulate Matter And Radioactivity At Qassim, Saudi Arabia
by: O, Alnagran Hamed Mohammed
Published: (2023)

Determinants of business to business e-commerce adoption among public-listed companies in Saudi Arabia
by: Alhijris, Ali Abdullah A.
Published: (2013)

Board characteristics, ownership structure and audit fees: evidence from Chinese listed companies
by: Wei, Qianhan
Published: (2017)

Fetal Growth Charts For Normal Pregnant Women Of Saudi Arabia
by: Al-Marri, Hana Mohammed Salem
Published: (2020)

Board structure, ownership concentration, and executive compensation in Chinese listed firms
by: Shan, Qi
Published: (2020)

IFRS convergence impact on audit fee determinants: evidence from Indonesia
by: Kusmanto, Michael Aditya
Published: (2022)

Conceptualizing the moderating role of CEO power and ownership concentration in the relationship between audit committee and firm performance: empirical evidence from Pakistan
by: Javeed, Sohail Ahmad, et al.
Published: (2021)

Structural relationship of leadership qualities with site workers issues for Saudi Arabia’s Construction Industry
by: Yahya Al-Emad, Nashwan Hamid
Published: (2020)