Open AccessThe effect of board characteristics on the audit committee meeting frequency
Author(s) -
Khaled Salmen Aljaaidi,
Raj Bahadur Sharma,
Omar Ali Bagais
Publication year - 2021
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2021.1.018
Subject(s) - audit committee , accounting , chief audit executive , audit , audit evidence , stock exchange , business , joint audit , sample (material) , internal audit , finance , chemistry , chromatography
The focus of this study is to examine the impact of board of directors’ size and meetings on the audit committee meeting frequency among energy, materials and food and beverages sectors listed on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 198 firm-year observations. Using the Pooled OLS regression, this study finds that board meeting is positively associated with audit committee meeting frequency. Furthermore, this study fails to report an association between board size and audit committee meeting frequency. This study provides insightful evidence to policy makers on the determinants influencing the audit committee meeting frequency among manufacturing companies.