Examinando por Autor "Salmen Aljaaidi, Khaled"

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    The associations of board of directors’ characteristics with modified audit opinion
    (Universidad EAFIT, 2020-12-07) Hassan Omer, Waddah Kamal; Salmen Aljaaidi, Khaled; Md Yusof, Mohd ‘Atef; Hisyam Selamat, Mohamad; University of Aden; Prince Sattam bin Abdulaziz University; Universiti Utara Malaysia; SEGi University
    The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.
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    Audit Fees and Audit Quality: Evidence from GCC Region
    (Universidad EAFIT, 2021-06-30) Salmen Aljaaidi, Khaled; Bin Abidin, Shamharir; Kamal Hassan, Waddah; Prince Sattam bin Abdulaziz University; Prince Sattan bin Abdulaziz University; Universidad de Adén
    This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.
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