directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange … that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the … interests of controlling owners with those of the company. While audit Committee size (ACSIZE) is found to have a significant …

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in … increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and … internal control, our intention being to identify synergies between the internal audit function and its impact on the quality …

, while others argue that the unique legal and reporting structure of REITs may reduce the need for such internal corporate … suggest that managers need less internal oversight because of the more transparent reporting structure of REITs. However, we … audit committee financial expertise, are essential for constraining such activities. Finally, by focusing on a subset of …

find that a reduction in coverage causes a deterioration in financial reporting quality. The effect of coverage on …

ownership and control rights, to the lack of transparency regarding financial reporting and auditors'(tm) independence '" as …