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The Association between Corporate Governance and Disclosure of Audit Committee Characteristics: A Conceptual Model for the Saudi Listed Companies

Maadi Bakor Omar (), Azhar B Abdul Rahman () and Fathilatul Zakimi bin Abdul Hamid

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 3, 325-335

Abstract: Corporate governance has become common issues and the numbers of issues have increase gradually since the last two decades. Good corporate governance plays crucial part in developing better linkages in the organization which includes the vital role in the organization such as board members, managers, stakeholders and stockholders. Good practices of corporate governance not only can be seen in well-developed and business-oriented, but it also will promote organization events and enhance organization abilities in accessing all the sources. Besides, this practice will encourage organization in developing the values of business and systems controlled in facing any risk during the process of creating better organization. In achieving status of good status of corporate governance, a good organization should have good practices in the governance and disclosure also broad knowledge it is crucial elements for successful organization in the world. However, most of Arab Saudi listed companies have the foundation of good governance knowledge and this practice is one of the best elements for increasing and maintaining organization efficiency especially Index listed company. Nevertheless, previous studies on corporate governance always highlighted on controversial results on corporate governance impacts on the efficiency of company. However, this paper will be highlighted on factors that contribute corporate governance which include committees of board audit, the size of audit, independence, compensation and the frequency of meeting. On top of that, the result of this study will offer more suggestions for further research on the linkages between corporate governance and company also Saudi listed company disclosure in Saudi Arabia context. In aligned on the results, it will offer the implications on authority regulators, policymakers and shareholders with effective implication of best practices and information disclosure on corporate governance.

Keywords: Saudi Arabia; disclosure; Board of audit committee (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:hur:ijaraf:v:8:y:2018:i:3:p:325-335