Elements of corporate governance must be activated at all scales for the efficient functioning of a nation‘s capital market. The effectiveness of the board of directors depends on factors related to, for example, the composition of the board and its independence. This study aims to investigate...

Arabic Abstract: انقسمت آراء الباحثين حول السماح للمراجع بتقديم الخدمات الاستشارية الأخرى لعميل المراجعة بين مؤيد ومعارض ، ففي المملكة العربية السعودية يمارس المهنيون...

Arabic Abstract: يمكن لمكتب المراجعة في المملكة العربية السعودية الحصول على ثلاثة أنواع من الأتعاب: أتعاب المراجعة، وأتعاب الخدمات الاستشارية الأخرى، وأتعاب إحالة...

he needs for economic systems that humans constructed throughout time have been the driving force for accounting technological inventions starting with bookkeeping, followed by double-entry bookkeeping. Many civilizations and societies have contributed to the development and advancements of...

Corporate performance is a key in corporate accounting. One of the earliest accounting measures of corporate performance is accounting income. Accrual accounting enables the measurement of changes in net assets of an entity. Accounting income is neither scientifically determined nor proven....

This study empirically investigates whether shareholders of corporations that are publicly held and traded in Saudi Arabia’s capital market are engaged as the owners of the corporations in which they have invested their wealth? We conducted a content analysis of the annual reports and...

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative...

Arabic Abstract: إن عزل أو تغيير المراجع الخارجي من قِبَلِ الإدارة هاجس يؤرِّق المراجع، وقد تزداد حدة هذا الهاجس في ظل انخفاض أتعاب المراجعة في المملكة العربية السعودية،...

This study focuses on practicing accountants in Saudi Arabia to examine their readiness to adopt the mandatory International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for Inventories, an indicator for accountants’...

English Abstract: The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices....