Internationale Zeitschrift für Rechnungslegungsforschung

Abstrakt

Effect Of Family Ownership On Audit Committee Activity: An Analysis Based On Saudi Firms

Khaled Salmen Aljaaidi*, Abdulaziz Alothman, Omer Bagais

This study investigates empirically the relationship between one of the major corporate governance attributes (family ownership) and the audit committee activity across a sample of 430 publicly traded firms in Saudi Stock Exchange for the period 2012-2019. Using the Pooled OLS regression, this study finds that family ownership is negatively associated with audit committee activity. This study provides insightful evidence to policy makers on the relationship of family ownership and audit committee activity.