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• W2556883676 abstract "This study empirically examines the effect of greater proportion of nonexecutive board directors on the firm's choice of the external auditor in Saudi Arabia. Using logit regression estimates, the study shows that the presence of more nonexecutive directors has no effect on the choice of auditors in Saudi Arabia. Moreover, the study provides empirical evidence that large firms are more likely to appoint a Big 4 auditor, while highly leveraged firms are less likely to appoint a Big 4 auditor. This study has implications for Saudi Arabia's capital market regulators. The evidence provided by this study will help regulators in their deliberations on corporate governance enhancements in order to ensure that nonexecutive directors exercise their oversight role effectively." @default.
• W2556883676 created "2016-11-30" @default.
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• W2556883676 date "2010-01-01" @default.
• W2556883676 modified "2023-09-27" @default.
• W2556883676 title "The Role of Nonexecutive Members of the Board of Directors in the Auditor Choice: Evidence from Saudi Arabia" @default.
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• W2556883676 hasPublicationYear "2010" @default.
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