Publication: External Auditing And Corporate Governance Among Arab Countries: A Review Of The Literature
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Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
ICSRS Publication
Abstract
Role of external auditing on improving the corporate governance is not
clearly among the Arabian companies. The purpose of this study is to review
and examine the relationship between external auditing and corporate
governance in Arab countries. Related literature was extracted from reliable
sources and filtering was conducted to select the articles that fit in the scope of
this study. The findings indicate that countries such as Algeria and Iraq
received the largest number of articles. Time of the studies is limited to six years
with the majority are adopting secondary data or time series data approach. For
studies with a questionnaire, approach, the sample size was small and
accountants were mainly the respondents of these studies. Listed companies
received the majority of the studies and articles related to the issue is increasing.
The future work is suggested to investigate the relationship in other countries
and to adopt qualitative and quantitative approach using larger sample size or
time frame to enhance the generalizability
Description
Journal of Administrative Sciences and Fintech (JASF)
ISSN: 2789-8482; Vol. 2, No. 1, March 2022
Keywords
Auditing, External auditing, corporate governance, Arab countries.