MURYA HABBASH
Murya Habbash is a Professor of Accounting at Business School, King Khalid University, Abha - Saudi Arabia. My Ph.D. from Durham University, UK in 2010 focused on corporate governance and earnings quality. My current research interests include corporate governance, audit quality, corporate social responsibility and earnings quality. I published a book and 25research papers in academic journals such as the Journal of Applied Accounting Research , Managerial Auditing Journal , International Journal of Disclosure and Governance , International Journal of Accounting, Auditing and Performance Evaluation , Social Responsibility Journal and many others. ([email protected]).
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Papers by MURYA HABBASH
Recent accounting literature and Agency theory have predicted that corporate governance assists the convergence of interests between shareholders and managers, and thus enhances the quality of financial reporting. This chapter discusses some of the empirical studies on corporate governance in Saudi Arabia; it also elaborates on the corporate governance regulations introduced by Capital Market Authority in Saudi Arabia. Studies cover various subjects that interact with corporate governance, such as earnings management, corporate social responsibility disclosure, ownership structure, environmental disclosure and voluntary disclosure in annual reports of Saudi's listed firms. It also discusses the effectiveness and determinants of corporate governance structures, such as the board of directors, audit committee and other sub-committees. Results were generally in line with previous research from the developed countries, but sometimes there are contradictions, and these results have been discussed and explained, and implications to regulators and investors are drawn where possible.