How to cite this paper
Altass, S. (2023). Does audit committee improve audit quality? The case of Saudi Arabia.Accounting, 9(4), 241-248.
Refrences
Abbott, L.J., Parker, S. and Peters, G.F., 2004. AC characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.
Aljifri, K., & Moustafa, M. (2007). The impact of CG mechanisms on the performance of UAE firms: an empirical analysis. Journal of Economic and Administrative Sciences, 23(2), 71-93.
Al-Matari, Y. A., A. K. Al-Swidi, F. H. B. Fadzil, H. Fadzil, & E. M. Al-Matari. (2012). Board of directors, AC characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing, 2(4), 241.
Altass, S. (2021), October. The Impact of AC Effectiveness on Corporate Performance: Evidence from Saudi Arabia. In RAIS Conference Proceedings 2021 (No. 0118). Research Association for Interdisciplinary Studies.
Altass, S. (2022). Board diligence, independence, size, and firm performance: Evidence from Saudi Arabia. Accounting, 8(3), 269-276.
Amin, A., Lukviarman, N., Suhardjanto, D., & Setiany, E. (2018). AC characteristics and audit-earnings quality: Empirical evidence of the company with concentrated ownership. Review of Integrative Business and Economics Research, 7, 18-33.
Asiriuwa, O., Aronmwan, E.J., Uwuigbe, U., & Uwuigbe, O.R. (2018). AC attributes and AQ: A benchmark analysis. Verslas: Teorija IR Praktika/Business: Theory and Practice, 19, 37-48.
Baxter, P., & Cotter, J. (2009). ACs and earnings quality, Accounting & Finance, 49(2), 267-290.
Behn, B.K., Carcello, J.V., Hermanson, D.R., & Hermanson, R.H. (1997). The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons, 11(1), 7.
Bhatt, R.R., & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management, 59(5), 699-717.
Cohen, J., Gaynor, L.M., Krishnamoorthy, G., & Wright, A.M. (2007). Auditor communications with the AC and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons, 21(2), 165-187.
DeAngelo, L.E. (1981). Auditor size and AQ. Journal of Accounting and Economics, 3(3), 183-199.
DeZoort, F. T., Hermanson, D. R., Archambeault D., & Reed S. (2002). AC effectiveness: A synthesis of the empirical AC literature. Journal of Accounting Literature, 21, 38–75.
Dhaliwal, D.S., Naiker, V., & Navissi, F. (2006). AC financial expertise, CG and accruals quality: An empirical analysis. CG and Accruals Quality: An Empirical Analysis (May).
Haniffa, R., & Hudaib, M. (2006). CG structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7‐8),1034-1062.
IAASB (2011) AQ: An IAASB perspective. USA: NY, International Auditing and Assurance Standards Board.
Khanh, H.T.M., & Nguyen, V.K. (2018). Audit Quality, firm characteristics and real earnings management: The case of listed Vietnamese firms. International Journal of Economics and Financial Issues, 8(4), 243.
Khudhair, D., Al-Zubaidi, F., & Raji, A. (2019). The effect of board characteristics and AC characteristics on AQ. Management Science Letters, 9(2), 271-282.
Krishnan, G.V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons, 17, 1-16.
Lin, J.W., Li, J.F., & Yang, S.Y. (2006) The effect of audit committee per- formance on earnings quality. Managerial Auditing Journal, 21(9), 921-933
Livingston, P. (2003). Financial experts on ACs. Financial Executive, 19, 6–7.
Madawaki A., & Amran NA (2013) ACs: how they affect financial reporting in Nigerian Companies. Journal of Modern Accounting and Auditing, 9(8), 1070-1080.
Ministry of Commerce (2016). Companies Law. Riyadh.
Mustafa, A.S., Che-Ahmad, A., and Chandren, S. (2018) Board diversity, AC characteristics and AQ: The moderating role of control-ownership wedge. Business and Economic Horizons: Prague, 14(3), 587-614.
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. Stanford. Harper and Row.
Rezaee, Z., Olibe, K.O., & Minmier, G. (2003). Improving CG: the role of audit committee disclosures. Managerial Auditing Journal, 18(6/7), 530-537.
Salawu, O.M., Okpanachi, J.O., Yahaya, O.A., & Dikki, C.A. (2017) Effects of AC expertise and meeting on AQ of listed consumer-goods companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(10), 61-79.
Sikka, P. (2008a). Watching The Detectives. The Guardian, [Online] 14 March. Available at: [Accessed 20 May 2022].
Sikka, P. (2008b). The Auditors Have Failed. The Guardian, [Online] 07 October. Available at: [Accessed 13 May 2022].
Sikka, P. (2009). Financial Crisis and the Silence of the Auditors. Accounting, Organizations and Society, 34(6-7), 868-873.
Sunderland, R. (2010). Bringing Auditors to Book. Daily Mail [Online] 22 December. Available at: [Accessed 9 May 2022].
Wang, Z.Q., Ye, F., & Tan, K.H. (2014) Effects of managerial ties and trust on supply chain in- formation sharing and supplier opportunism. International Journal of Production Research, 52(23), 7046-7061.
Watkins, A.L., Hillison, W., & Morecroft, S.E. (2004). Audit Quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23, 153.
Xie, B., Davidson III, W.N., & DaDalt, P.J. (2003). Earnings management and CG: the role of the board and the AC. Journal of Corporate Finance, 9(3), 295-316.
Zamansky, J. H. (2011). The Subprime Crisis: Where Were the Auditors?. The Wall Street Journal [Online] 5 January. Available at: [Accessed 9 November 2021].
Aljifri, K., & Moustafa, M. (2007). The impact of CG mechanisms on the performance of UAE firms: an empirical analysis. Journal of Economic and Administrative Sciences, 23(2), 71-93.
Al-Matari, Y. A., A. K. Al-Swidi, F. H. B. Fadzil, H. Fadzil, & E. M. Al-Matari. (2012). Board of directors, AC characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing, 2(4), 241.
Altass, S. (2021), October. The Impact of AC Effectiveness on Corporate Performance: Evidence from Saudi Arabia. In RAIS Conference Proceedings 2021 (No. 0118). Research Association for Interdisciplinary Studies.
Altass, S. (2022). Board diligence, independence, size, and firm performance: Evidence from Saudi Arabia. Accounting, 8(3), 269-276.
Amin, A., Lukviarman, N., Suhardjanto, D., & Setiany, E. (2018). AC characteristics and audit-earnings quality: Empirical evidence of the company with concentrated ownership. Review of Integrative Business and Economics Research, 7, 18-33.
Asiriuwa, O., Aronmwan, E.J., Uwuigbe, U., & Uwuigbe, O.R. (2018). AC attributes and AQ: A benchmark analysis. Verslas: Teorija IR Praktika/Business: Theory and Practice, 19, 37-48.
Baxter, P., & Cotter, J. (2009). ACs and earnings quality, Accounting & Finance, 49(2), 267-290.
Behn, B.K., Carcello, J.V., Hermanson, D.R., & Hermanson, R.H. (1997). The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons, 11(1), 7.
Bhatt, R.R., & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management, 59(5), 699-717.
Cohen, J., Gaynor, L.M., Krishnamoorthy, G., & Wright, A.M. (2007). Auditor communications with the AC and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons, 21(2), 165-187.
DeAngelo, L.E. (1981). Auditor size and AQ. Journal of Accounting and Economics, 3(3), 183-199.
DeZoort, F. T., Hermanson, D. R., Archambeault D., & Reed S. (2002). AC effectiveness: A synthesis of the empirical AC literature. Journal of Accounting Literature, 21, 38–75.
Dhaliwal, D.S., Naiker, V., & Navissi, F. (2006). AC financial expertise, CG and accruals quality: An empirical analysis. CG and Accruals Quality: An Empirical Analysis (May).
Haniffa, R., & Hudaib, M. (2006). CG structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7‐8),1034-1062.
IAASB (2011) AQ: An IAASB perspective. USA: NY, International Auditing and Assurance Standards Board.
Khanh, H.T.M., & Nguyen, V.K. (2018). Audit Quality, firm characteristics and real earnings management: The case of listed Vietnamese firms. International Journal of Economics and Financial Issues, 8(4), 243.
Khudhair, D., Al-Zubaidi, F., & Raji, A. (2019). The effect of board characteristics and AC characteristics on AQ. Management Science Letters, 9(2), 271-282.
Krishnan, G.V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons, 17, 1-16.
Lin, J.W., Li, J.F., & Yang, S.Y. (2006) The effect of audit committee per- formance on earnings quality. Managerial Auditing Journal, 21(9), 921-933
Livingston, P. (2003). Financial experts on ACs. Financial Executive, 19, 6–7.
Madawaki A., & Amran NA (2013) ACs: how they affect financial reporting in Nigerian Companies. Journal of Modern Accounting and Auditing, 9(8), 1070-1080.
Ministry of Commerce (2016). Companies Law. Riyadh.
Mustafa, A.S., Che-Ahmad, A., and Chandren, S. (2018) Board diversity, AC characteristics and AQ: The moderating role of control-ownership wedge. Business and Economic Horizons: Prague, 14(3), 587-614.
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. Stanford. Harper and Row.
Rezaee, Z., Olibe, K.O., & Minmier, G. (2003). Improving CG: the role of audit committee disclosures. Managerial Auditing Journal, 18(6/7), 530-537.
Salawu, O.M., Okpanachi, J.O., Yahaya, O.A., & Dikki, C.A. (2017) Effects of AC expertise and meeting on AQ of listed consumer-goods companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(10), 61-79.
Sikka, P. (2008a). Watching The Detectives. The Guardian, [Online] 14 March. Available at: [Accessed 20 May 2022].
Sikka, P. (2008b). The Auditors Have Failed. The Guardian, [Online] 07 October. Available at: [Accessed 13 May 2022].
Sikka, P. (2009). Financial Crisis and the Silence of the Auditors. Accounting, Organizations and Society, 34(6-7), 868-873.
Sunderland, R. (2010). Bringing Auditors to Book. Daily Mail [Online] 22 December. Available at: [Accessed 9 May 2022].
Wang, Z.Q., Ye, F., & Tan, K.H. (2014) Effects of managerial ties and trust on supply chain in- formation sharing and supplier opportunism. International Journal of Production Research, 52(23), 7046-7061.
Watkins, A.L., Hillison, W., & Morecroft, S.E. (2004). Audit Quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23, 153.
Xie, B., Davidson III, W.N., & DaDalt, P.J. (2003). Earnings management and CG: the role of the board and the AC. Journal of Corporate Finance, 9(3), 295-316.
Zamansky, J. H. (2011). The Subprime Crisis: Where Were the Auditors?. The Wall Street Journal [Online] 5 January. Available at: [Accessed 9 November 2021].