University of Bahrain
Scientific Journals

Private Investors’ Perceptions of the Audit Function in Saudi Arabia

Show simple item record Al-Qarni, Ahmed Abdulqader 2018-07-31T08:57:45Z 2018-07-31T08:57:45Z 2014-06-01
dc.identifier.issn 2210-1454
dc.description.abstract This study examines the perceptions of the external audit function held by private investors (as distinct from institutional investors) in the Saudi stock market. Based on a review of the Saudi Companies Act, regulations and professional auditing literature, a questionnaire instrument was constructed and delivered personally to shareholders through the commercial banks at the share trading units. Of the 300 questionnaires given to private investors, 145 usable questionnaires were received giving a 48 percent response rate. One major conclusion is the need for private investors in the Saudi stock market to be educated about the external audit function and its limitations. A second major conclusion is that Saudi auditors could reconsider whether any of the current audit objectives could be amended or expanded given private investors’ perceptions of the external audit function. en_US
dc.language.iso en en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Private investors
dc.subject Audit function
dc.subject Perceptions
dc.subject Saudi Arabia
dc.title Private Investors’ Perceptions of the Audit Function in Saudi Arabia en_US
dc.type Article en_US
dc.volume 17
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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