How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies

This study examines how audit committee size (ACZE), independence (ACIND), and meetings (ACMEET) affect earnings management (EM) in public non-financial companies in both Saudi Arabia (SA) and the United Arab Emirates (UAE). Based on 1,128 observations from 188 SA- and UAE-listed companies between 2...

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Bibliographic Details
Main Authors: Sayaf Mohammed Algrady, Rongbing Huang, Ebrahim Mohammed Al-Matari
Format: Article
Language:English
Published: SAGE Publishing 2025-05-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440251317803
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