The purpose of this study is to investigate the impact of using artificial intelligence applications on the performance of accountants and audit firms. The final sample for this study comprises 38 audit firms. This study uses a survey-based methodology in the context of Saudi Arabia. The results of the multiple regression revealed that the audit firms using artificial intelligence applications perceive them as useful instruments that increase the performance of accountants and audit firms. They can reduce the cost, effort, and time of the audit process, achieve a competitive advantage for the audit firms, help auditors better determine materiality, achieve a competitive advantage, improve the performance of the audit team, carry out the continuous audit process better than the traditional audit, enable auditors to select audit samples with high efficiency, improve the quality of control procedures on electronic transactions and files used by the client, contribute to the management of operations and tasks with more sophisticated and intelligent mechanisms, increase the efficiency and effectiveness of the audit process and the efficiency and effectiveness of planning and supervising the audit process, reduce uncertainty and audit risk. The results reported by this study can be valuable for the accounting and auditing professions, audit firms, and standards and auditing regulators to deeply understand the extent to which artificial intelligence applications influence the performance of accountants and audit firms.

This study aims to examine the effect of company experience on audit committee diligence among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 191 firm-year observations. Using the Pooled OLS regression, the study finds that there was a positive impact of company experience on audit committee diligence. The study provides insightful evidence to policy makers on the determinants influencing the audit committee diligence among manufacturing companies.

The aim of the study is to explore the impact of Social Media Marketing on Brand Loyalty. It focused on customers of small and medium enterprises (SMEs) specializing in the fashion products retail in Saudi Arabia. An online instrument was created through Google Forms and published on social media of SMEs that trade in fashion. In total, (1692) responses were received. Structural equation modeling (SEM) was used to test hypotheses. The results of the research showed that all dimensions of social media marketing had a positive impact on brand loyalty. The highest impact was for social media word of mouth. The study recommends the issuance of more legal legislation to protect user privacy and prevent its penetration, in addition to enacting laws that punish bad use of networks, which increases customers' trust in these sites and motivates them to carry out many marketing campaigns.

The sales revenue, total resources, and Working Capital (WC) of the business organization measure the size of the firms. The Cash Conversion Cycle (CCC) defines the Supply Chain Finance (SCF) of the business organization and is affected by the size determinants of the firms. The components of the WC are considered to measure the CCC and define the status of the SCF of the business organization. The study is based on the secondary data obtained from the financial statements of the selected leading Indian pharmaceutical companies. The objective of the study is to find out the relation and degree of governance of size determinants on the SCF. The analysis is based on the ranks of size determinants and relative ranks of inventory days, accounts receivables days, and accounts payables days. The Spearman rank correlation is applied to get the qualitative relationship between the ranks of size determinants and ranks of components of CCC. The study reveals that size determinants affect the SCF positively but moderately while WC governs directly as WC comprises the components of CCC. The study suggests the shortening of the CCC by focusing on size determinants on WC and especially accounts payables in Indian pharmaceutical companies.

The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.

The aim of this study is to explore the Days sales of inventory (DSI) as an indicator for inventory management among energy companies in Saudi Arabia for the period ranging from 2012 to 2019. The results of this study indicate that Aldrees company is ranked the first in terms of managing its inventory in which the average value of the DSI for the period 2013-2019 was 5 days. The second rank in terms of the DSI value for the period 2012-2019 belongs to Bahri company in which the average DSI was 23 days. While the third rank was Petro Rabigh in which the DSI average was 31 days. The results of this study should be useful to policy makers at the company management and other external stakeholders such as investors, auditors and lenders.

The purpose of this study was to examine the impact of the online social media networks (OSMNs) on productivity at workplace among 88 administrative staff at Prince Sattam bin Abdulaiziz University for the academic year 2020-2021. This study finds that using online social media networks by PSAU’s employees at the workplace enhances their productivity. The majority of the employees (59%) perceive that using the OSMNs at workplace have a positive impact on their productivity. In addition, the majority of the employees (33%) regularly use WhatsApp as a useful online social media network at the workplace. The results also indicate that the majority of the employees (66%) use the OSMNs at workplace more than once a day. Further, the majority of the PSAU’s employees (39%) use the OSMNs at work-place less than half an hour per a day. Furthermore, 39% of the PSAU’s employees use the OSMNs at workplace to keep in touch with their families and friends, and 34% of the employees use the OSMNs to search for work-related information. The results of this study should be useful to policy makers in Saudi Arabia at the country, ministry of education, PSAU, and elsewhere in gaining a deeper understanding on how using the OSMNs at work-place can enhances the employees’ productivity.

The development of the internet infrastructure has generated a new phenomenon and lead to some changes in business strategies as it allowed two-way communications among consumers and companies. At present, social media play a key role in communicating information to people around the world and clearly play a vital role in increasing interaction and awareness in an important way. At present, awareness of diseases has disappeared with new methods. Social networking sites like Twitter, Snapchat and Facebook may change the roles the meanings of information delivery and play a superior in that scope. This research investigates the main factors of the power of social media activities (customization, and e-WOM) towards in-creasing Saudi’s awareness on using m-healthcare apps. The results indicate that customization had a positive and direct influence on increasing Saudi’s awareness towards using m-healthcare apps (Brand Awareness). e-WOM had a positive and direct influence on increasing Saudi’s awareness toward using m-healthcare apps (brand awareness), confirming that the power of social media activities was an imperative contributor to brand equity (brand awareness).