Moderating Effect of IFRS on Ownership-Structures–Audit-Quality Relationship for Listed Firms in Saudi Arabia
Abstract:This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed non-financial firms in Saudi Arabia .Data were collected from 165 listed non-financial firms in Saudi Arabia over sixyear periods that represent the pre-IFRS adoption period of 2013 to 2015 and post-IFRS adoption period of 2016 to 2018. Managerial ownership and concentrated ownership were interacted with IFRS adoption for discretionary accruals, a proxy of audit quality, f… Show more
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